The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) The minimum price of cigarettes; (2) The extension of credit; and (3) Retail delinquency. The secretary of revenue may undertake a cost survey as provided in § 37-10-12 . Source: SL 1966, ch 157 , § 14 (1); SL 1987, ch 82 , § 53; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.