10-46-40. Rules for administration--Uniformity of application.
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/sd/title-10/chapter-10-46/10-46-40A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.