10-13-21. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter. Source: SL 1992, ch 84, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code