10-50-60. Promulgation of rules.
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/sd/title-10/chapter-10-50/10-50-60A 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)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.