Section 10-50-60 - Promulgation of rules.
10-50-60. Promulgation of rules. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) Credit for damaged or unfit cigarette packages;
(2) Refund for unused stamps and other indicia;
(3) The definition of cigarette wholesaler;
(4) Licensing, including bonding and filing license applications;
(5) The filing of returns and payment of tax;
(6) Determining the application of the tax and exemptions;
(7) Taxpayer record-keeping requirements; and
(8) Determining auditing methods.
Source: SL 1995, ch 53, § 8; SL 1995, ch 72, § 14; SL 2003, ch 272, § 82.