32-5B-15. Rules authorized.
57 words·~1 min read·
/sd/title-32/chapter-32-5/32-5b-15·A 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)Which motor vehicles are subject to tax;
(2)The actual value and purchase price of motor vehicles subject to tax;
(3)The supporting documents required to be furnished to verify actual value or purchase price; and
(4)The application of the tax and exemptions.