The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter.
S.D. Codified Laws § 10-13-21
Promulgation of rules
Source: SL 1992, ch 84, § 12; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.