35-12B-16. 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 wine direct shipper licensees; and(3)The procedure for filing tax returns and the payment of all applicable taxes. Source: SL 2015, ch 196, §17, eff. Jan. 1, 2016.
South Dakota Legal Code