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.