South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-37-6 — Accounting rules prescribed by department

The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue.

Last amended: Source: SL 1947, ch 413 , § 5; SDC Supp 1960, § 57.19A05; SL 1987, ch 82 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text