The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:

1. (1) The procedures for filing a tax return and payment of the tax;
2. (2) The definition of deductible costs; and
3. (3) Determining the application of the tax and exemptions.

Source: SL 1981, ch 95 , § 8; SL 1987, ch. 82, § 16; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.