State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-47-1

10-45-47.1. Promulgation of rules. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) Licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the tax and exemptions;
(4) Taxpayer record-keeping requirements; and
(5) Determining auditing methods.

Source: SL 1987, ch 82, § 23; SL 1995, ch 53, § 1; SL 2003, ch 272, § 82.