SDCL § 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.