10-50-60. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Credit for damaged or unfit cigarette packages;
(2)Refund for unused stamps and other indicia;
(3)The definition of cigarette wholesaler;
(4)Licensing, including bonding and filing license applications;
(5)The filing of returns and payment of tax;
(6)Determining the application of the tax and exemptions;
(7)Taxpayer record-keeping requirements; and
(8)Determining auditing methods.
Source: SL 1995, ch 53, §8; SL 1995, ch 72, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.