The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the tax and exemptions; (4) Taxpayer record-keeping requirements; (5) Determining auditing methods; and (6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.
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