The department may promulgate rules, pursuant to chapter 1-26, concerning:
- (1) Forms necessary for the implementation of this chapter;
- (2) Reporting and tracking requirements for cigar shipper licensees; and
- (3) The procedure for filing tax returns and the remittance of all applicable taxes.
Source: SL 2021, ch 52 , § 15, eff. Jan. 1, 2022.