10-50-60. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Credit for damaged or unfit cigarette packages;(2)Refund for unused stamps and other indicia;(3)The definition of cigarette wholesaler;(4)Licensing, including bonding and filing license applications;(5)The filing of returns and payment of tax;(6)Determining the application of the tax and exemptions;(7)Taxpayer record-keeping requirements; and(8)Determining auditing methods. Source: SL 1995, ch 53, §8; SL 1995, ch 72, §14; 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