Administration of chapter by secretary of revenue--Promulgation of rules
Applied in 2 court decisions — leading case Citibank, N.A. v. South Dakota Department of Revenue (2015)
Most recently applied in U.S. Bank National Assoc. v. S.D. Dept of Revenue (October 2022)
Source: SL 1977, ch 96, § 19; SL 1987, ch 82, § 21; SL 2003, ch 272 (Ex
The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26, concerning:
(1) The procedure for filing tax returns and payment of the tax;
(2) The type of accounting to be used;
(3) The definition and deductibility of net federal income taxes;
(4) The application of the tax and exemptions; and
(5) The records to be retained by the taxpayer.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.