10-46E-11. 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)Determining the application of the tax and exemptions;(4)Taxpayer record-keeping requirements;(5)Determining auditing methods; and(6)Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state. Source: SL 2006, ch 58, §11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code