South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-15 — Promulgation of rules

The secretary of revenue 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.

Last amended: Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-15 . Repealed. Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 28.

Source: official text