1611. PROMULGATION OF RULES.

The Tax Commission may promulgate rules pursuant to Title 1 1 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 litigation equipment brought into this state.