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.
Source: SL 1995, ch 53 , § 8; SL 1995, ch 72 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.