The secretary may promulgate rules, pursuant to chapter 1-26, concerning:
- (1) Telecommunications tax licensing, including bonding and filing license applications;
- (2) The filing of returns and payment of the tax;
- (3) Determining the application of the telecommunications tax and exemptions;
- (4) Taxpayer record-keeping requirements; and
- (5) Determining auditing methods.
Source: SL 2003, ch 58 , § 16.