10-50C-15. Promulgation of rules. The department may promulgate rules, pursuant to chapter 1-26, concerning:(1)Forms necessary for the implementation of this chapter;(2)Reporting and tracking requirements for cigar shipper licensees; and(3)The procedure for filing tax returns and the remittance of all applicable taxes. Source: SL 2021, ch 52, § 15, eff. Jan. 1, 2022.
South Dakota Legal Code