10-39-49. Promulgation of rules.
The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:
(1)The procedures for filing a tax return and payment of the tax;
(2)The definition of deductible costs; and
(3)Determining the application of the tax and exemptions.
Source: SL 1981, ch 95, §8; SL 1987, ch. 82, §16; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.