Promulgation of rules

The secretary may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing an electronic tax return or report and for the payment of the tax due thereon; (2) The establishment of alternative methods for signing, subscribing, or verifying a tax return or report; (3) Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer. Source: SL 1995, ch 53 , § 9; SL 1995, ch 74 , § 3. 10-59-39. Repealed by SL 2007, ch 65 , § 14.