S.D. Codified Laws § 10-62-5

Current through the 2024 Legislative Session

Section 10-62-5 - 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) Taxpayer record-keeping requirements; and

(4) Determining auditing methods.

SDCL 10-62-5

SL 2007, ch 69, §5; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.