58-33-130. Promulgation of rules.The director may, by rules promulgated pursuant to chapter 1-26, adopt:(1)Revisions of the Internal Revenue Code and the regulations promulgated pursuant thereto which are in substantial compliance with the intent of subdivisions 58-33-119(6) and (7);(2)Revisions of the Employee Retirement and Income Security Act which are in substantial compliance with the intent of subdivision 58-33-119(7);(3)Revisions or replacement forms or instructions from the Department of Defense which are in substantial compliance with the intent of §§58-33-120 and 58-33-122; and(4)Revisions of the Military Personnel Financial Services Protection Act which are in substantial compliance with the intent of subdivision 58-33-128(4). Source: SL 2008, ch 272, §14.
South Dakota Legal Code