South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-110 — Waiver of certain reporting requirements
Any report required by §§ 10-47B-101 , 10-47B-102 , 10-47B-107 , and 10-47B-108 are for information purposes only and the secretary may waive the filing of the report if the report is unnecessary for the proper administration of this chapter.
Source: official text