34-45-18.7. Promulgation of rules regarding returns, records, and audits.The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:(1)The filing of returns and payment of the surcharges imposed by this chapter;(2)Determining the application of the surcharges imposed by this chapter;(3)Record-keeping requirements; and(4)Determining auditing methods. Source: SL 2012, ch 188, §20.
South Dakota Legal Code