The department may promulgate rules, pursuant to chapter 1-26, concerning:

(1) Forms necessary for the implementation of this chapter;

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(2) Reporting and tracking requirements for cigar shipper licensees; and

(3) The procedure for filing tax returns and the remittance of all applicable taxes.

Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.