Promulgation of rules regarding returns, records, and audits

The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26 , concerning: (1) The filing of returns and payment of the surcharges imposed by this chapter; (2) Determining the application of the surcharges imposed by this chapter; (3) Record-keeping requirements; and (4) Determining auditing methods. Source: SL 2012, ch 188 , § 20.