10-50-60. Promulgation of Rules.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

1. Credit for damaged or unfit cigarette packages;
2. Refund for unused stamps and other indicia;
3. The definition of cigarette wholesaler;
4. Licensing, including bonding and filing license applications;
5. The filing of returns and payment of tax;
6. Determining the application of the tax and exemptions;
7. Taxpayer record-keeping requirements; and
8. Determining auditing methods.