Promulgation of rules
Source: SL 1981, ch 95, § 8; SL 1987, ch. 82, § 16; SL 2003, ch 272 (Ex
The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:
(1) The procedures for filing a tax return and payment of the tax;
(2) The definition of deductible costs; and
(3) Determining the application of the tax and exemptions.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.