Section 10-46C-8 - Promulgation of rules--Scope of rules.
10-46C-8. Promulgation of rules--Scope of rules. The secretary may promulgate rules, pursuant to chapter 1-26, concerning:
(1) Permitting, including the permit application;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the tax and exemptions;
(4) Taxpayer and owner record-keeping requirements; and
(5) Determining auditing methods.
Source: SL 2002, ch 65, § 8.