The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:

(1) Which motor vehicles are subject to tax;

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(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; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.