Promulgation of rules

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Credit for damaged or unfit cigarette packages; (2) Refund for unused stamps and other indicia; (3) The definition of cigarette wholesaler; (4) Licensing, including bonding and filing license applications; (5) The filing of returns and payment of tax; (6) Determining the application of the tax and exemptions; (7) Taxpayer record-keeping requirements; and (8) Determining auditing methods. Source: SL 1995, ch 53 , § 8; SL 1995, ch 72 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.