10-46E-11. Promulgation of rules.
67 words·~1 min read·
/sd/title-10/chapter-10-46/10-46e-11A 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 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;
(5)Determining auditing methods; and
(6)Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.