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 wine direct shipper licensees; and (3) The procedure for filing tax returns and the payment of all applicable taxes. Source: SL 2015, ch 196 , § 17, eff. Jan. 1, 2016.