South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-13-21 — Promulgation of rules

The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter.

Last amended: Source: SL 1992, ch 84 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.