49-31-51.1. Promulgation of rules to administer access fee.
51 words·~1 min read·
/sd/title-49/chapter-49-31/49-31-51-1·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 , to administer the fee imposed pursuant to § 49-31-51 . The rules may include:
(1)The filing of returns and payment of the fee;
(2)Determining the application of the fee;
(3)Record-keeping requirements; and
(4)Determining auditing methods.