The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements.
S.D. Codified Laws § 10-58-13
Promulgation of rules
Source: SL 1995, ch 53, § 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.