The secretary of revenue may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to § 49-31-51. The rules may include:

1. (1) The filing of returns and payment of the fee;
2. (2) Determining the application of the fee;
3. (3) Record-keeping requirements; and
4. (4) Determining auditing methods.

Source: SL 2000, ch 68 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.