State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-18a > Statute-10-18a-15

10-18A-15. Promulgation of rules. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.

Source: SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-18a > Statute-10-18a-15

10-18A-15. Promulgation of rules. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.

Source: SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; SL 2003, ch 272, § 82.