Promulgation of rules.

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35-12B-16. Promulgation of rules.

The department may promulgate rules, pursuant to chapter 1-26, concerning:

(1)Forms necessary for the implementation of this chapter;

(2)Reporting and tracking requirements for wine direct shipper licensees; and

(3)The procedure for filing tax returns and the payment of all applicable taxes.

Source: SL 2015, ch 196, §17, eff. Jan. 1, 2016.


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