The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26 , concerning: (1) The procedure for filing tax returns and payment of the tax; (2) The type of accounting to be used; (3) The definition and deductibility of net federal income taxes; (4) The application of the tax and exemptions; and (5) The records to be retained by the taxpayer.
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