10-39-49. Promulgation of rules.The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:(1)The procedures for filing a tax return and payment of the tax;(2)The definition of deductible costs; and(3)Determining the application of the tax and exemptions. Source: SL 1981, ch 95, §8; SL 1987, ch. 82, §16; 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