32-5B-15. Rules authorized.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Which motor vehicles are subject to tax;
(2)The actual value and purchase price of motor vehicles subject to tax;
(3)The supporting documents required to be furnished to verify actual value or purchase price; and
(4)The application of the tax and exemptions.
Source: SL 1985, ch 241, §10; SL 1987, ch 82, §48; SL 2004, ch 17, §83; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.