32-6B-60. Adoption of rules.The secretary of revenue may adopt rules pursuant to chapter 1-26 as may be necessary to ensure and obtain uniformity in the administration of this chapter. All local officials charged with the administration of the provisions of this chapter are governed in their official acts by the rules promulgated by the secretary. Source: SL 1986, ch 250, §61; SL 2004, ch 17, §89; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code