34-45-18.7. Promulgation of rules regarding returns, records, and audits.
The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:
(1)The filing of returns and payment of the surcharges imposed by this chapter;
(2)Determining the application of the surcharges imposed by this chapter;
(3)Record-keeping requirements; and
(4)Determining auditing methods.
Source: SL 2012, ch 188, §20.