Promulgation of rules to administer access fee

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