The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund.
S.D. Codified Laws § 10-61-6
Promulgation of rules concerning refunds
Source: SL 2005, ch 86, § 6; SL 2011, ch 1 (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.