Section 10-33A-16 - Promulgation of rules--Scope.
10-33A-16. Promulgation of rules--Scope. The secretary may promulgate rules, pursuant to chapter 1-26, concerning:
(1) Telecommunications tax licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the telecommunications tax and exemptions;
(4) Taxpayer record-keeping requirements; and
(5) Determining auditing methods.
Source: SL 2003, ch 58, § 16.