10-62-5. Promulgation of rules.
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)Taxpayer record-keeping requirements; and
(4)Determining auditing methods.
Source: SL 2007, ch 69, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.