10-46A-19.   Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

             (1)      Licensing, including bonding and filing license applications;

             (2)      The filing of returns and payment of the tax;

             (3)      Determining the application of the tax and exemptions;

             (4)      Taxpayer record-keeping requirements; and

             (5)      Determining auditing methods.

Source: SL 1995, ch 53, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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