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.
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