10-33A-16. Promulgation of rules--Scope.The secretary may promulgate rules, pursuant to chapter 1-26, concerning:(1)Telecommunications tax licensing, including bonding and filing license applications;(2)The filing of returns and payment of the tax;(3)Determining the application of the telecommunications tax and exemptions;(4)Taxpayer record-keeping requirements; and(5)Determining auditing methods. Source: SL 2003, ch 58, §16.
South Dakota Legal Code