The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the assessment and reporting of leased property.
S.D. Codified Laws § 10-28-25
Promulgation of rules concerning leased property
Source: SL 1995, ch 53, § 7; 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.