South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39-49 — Promulgation of rules

The secretary of revenue may, pursuant to chapter 1-26 , promulgate rules concerning:
(1) The procedures for filing a tax return and payment of the tax;
(2) The definition of deductible costs; and
(3) Determining the application of the tax and exemptions.

Last amended: Source: SL 1981, ch 95 , § 8; SL 1987, ch. 82, § 16; 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