10-62-5. 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)Taxpayer record-keeping requirements; and(4)Determining auditing methods. Source: SL 2007, ch 69, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code