The secretary of revenue may adopt rules pursuant to chapter 1-26 as may be necessary to ensure and obtain uniformity in the administration of this chapter. All local officials charged with the administration of the provisions of this chapter are governed in their official acts by the rules promulgated by the secretary.
S.D. Codified Laws § 32-6B-60
Adoption of rules
Source: SL 1986, ch 250, § 61; SL 2004, ch 17, § 89; 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.