49-31-51.1. 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.
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