The form of the certificate of value required by §§ 7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26.
S.D. Codified Laws § 7-9-7.2
Certificate of value--Form
Source: SL 1991, ch 61, § 2; SL 1999, ch 50, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.