49-31-51.1. Promulgation of rules to administer access fee.
The secretary of revenue may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to §49-31-51. The rules may include:
(1)The filing of returns and payment of the fee;
(2)Determining the application of the fee;
(3)Record-keeping requirements; and
(4)Determining auditing methods.
Source: SL 2000, ch 68, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.