State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-33a > Statute-10-33a-16

10-33A-16. Promulgation of rules--Scope. The secretary may promulgate rules, pursuant to chapter 1-26, concerning:
(1) Telecommunications tax licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the telecommunications tax and exemptions;
(4) Taxpayer record-keeping requirements; and
(5) Determining auditing methods.

Source: SL 2003, ch 58, § 16.