The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.
S.D. Codified Laws § 10-18A-15
Promulgation of rules
Source: SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; 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.