The secretary may promulgate rules pursuant to chapter 1-26 concerning:
- (1) The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;
- (2) The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;
- (3) Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.
Source: SL 1995, ch 53 , § 9; SL 1995, ch 74 , § 3.