Promulgation of rules--Scope.

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10-52A-7. Promulgation of rules--Scope.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

(1)Licensing, including bonding and filing license applications;

(2)The filing of returns and payment of the tax;

(3)Determining the application of the tax and exemptions;

(4)Taxpayer record-keeping requirements; and

(5)Determining auditing methods.

Source: SL 2002, ch 68, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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