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

1. (1) Which motor vehicles are subject to tax;
2. (2) The actual value and purchase price of motor vehicles subject to tax;
3. (3) The supporting documents required to be furnished to verify actual value or purchase price; and
4. (4) The application of the tax and exemptions.

Source: SL 1985, ch 241 , § 10; SL 1987, ch 82 , § 48; SL 2004, ch 17 , § 83; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.