10-50C-15. 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 cigar shipper licensees; and
(3)The procedure for filing tax returns and the remittance of all applicable taxes.
Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.