10-59-38. Promulgation of rules.
The secretary may promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;
(2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;
(3)Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.
Source: SL 1995, ch 53, §9; SL 1995, ch 74, §3.