42-3004. Rules
The department may:
1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds of taxes paid under this chapter.
2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is imposed by this chapter.
3. Prescribe in each luxury classification:
(a) Upon whom, as between the distributor, the wholesaler and the retailer or between the owner, lessor or other person in possession of any luxury, except for cigarettes, the primary duty of affixing official stamps or official labels rests.
(b) The manner in which the stamps or labels shall be affixed.
Section: Previous 42-2301 42-2302 42-2303 42-2304 42-3001 42-3002 42-3003 42-3004 42-3005 42-3006 42-3008 42-3009 42-3010 42-3051 42-3052 NextLast modified: October 13, 2016