S.D. Codified Laws § 10-50C-15

Current through the 2024 Legislative Session

Section 10-50C-15 - Promulgation of rules

The department may promulgate rules, pursuant to chapter 1-26, concerning:

(1) Forms necessary for the implementation of this chapter;

(2) Reporting and tracking requirements for cigar shipper licensees; and

(3) The procedure for filing tax returns and the remittance of all applicable taxes.

SDCL 10-50C-15

SL 2021, ch 52, §15, eff. Jan. 1, 2022.

Added by S.L. 2021, ch. 52,s. 15, eff. 1/1/2022.