Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 37 - TAXATION OF PIPELINE COMPANIES
Section 10-37-6 - Accounting rules prescribed by department

S.D. Codified Laws § 10-37-6

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-37-6

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.