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.