10-18A-15. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for filing a refund claim;(2)The requirements necessary to qualify for a refund; and(3)The definition of income. Source: SL 1976, ch 92, §14; SL 1987, ch 82, §6; 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