Promulgation of rules

The department may promulgate rules, pursuant to chapter 1-26 , concerning: (1) Forms necessary for the implementation of this chapter; (2) Reporting and tracking requirements for cigar shipper licensees; and (3) The procedure for filing tax returns and the remittance of all applicable taxes. Source: SL 2021, ch 52 , § 15, eff. Jan. 1, 2022.