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

1. (1) Licensing, including bonding and filing license applications;
2. (2) The filing of returns and payment of the tax;
3. (3) Taxpayer record-keeping requirements; and
4. (4) Determining auditing methods.

Source: SL 2007, ch 69 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.