10-59-38. Promulgation of rules.The secretary may promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;(2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;(3)Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer. Source: SL 1995, ch 53, §9; SL 1995, ch 74, §3.
South Dakota Legal Code