32-5B-15 — Rules authorized.


     32-5B-15.   Rules authorized. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
             (1)      Which motor vehicles are subject to tax;
             (2)      The actual value and purchase price of motor vehicles subject to tax;
             (3)      The supporting documents required to be furnished to verify actual value or purchase price; and
             (4)      The application of the tax and exemptions.

Source: SL 1985, ch 241, § 10; SL 1987, ch 82, § 48; SL 2004, ch 17, § 83.