SDCL § 10-46E-11 — Promulgation of rules

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) Licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Determining the application of the tax and exemptions;
(4) Taxpayer record-keeping requirements;
(5) Determining auditing methods; and
(6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.