The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:
- (1) The filing of returns and payment of the surcharges imposed by this chapter;
- (2) Determining the application of the surcharges imposed by this chapter;
- (3) Record-keeping requirements; and
- (4) Determining auditing methods.
Source: SL 2012, ch 188 , § 20.