South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-62-5
Promulgation of rules
Official textsdlegislature.gov
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)
Taxpayer record-keeping requirements; and
# (4)
Determining auditing methods.
Source: view the official text
In this chapter (9 sections)
- 10-62-1 · Definitions
- 10-62-2 · Tax imposed on net revenues
- 10-62-3 · Collection and administration
- 10-62-4 · Filing return and remitting tax--Time for filing and…
- 10-62-5 · Promulgation of rules
- 10-62-6 · Prohibited acts--Misdemeanor or felony
- 10-62-7 · Books and records--Inspection--Retention period
- 10-62-8 · Taxes credited to general fund
- 10-62-9 · Implementation upon receipt of medicaid state plan amendment