Section 1-26A-1.10 - Administrative rules of Department of Revenue adopted--Amendment of rules--Priorrules superseded. - South Dakota Statutes

1-26A-1.10. Administrative rules of Department of Revenue adopted--Amendment of rules--Prior rules superseded. The administrative rules of the Department of Revenue as filed in the offices of the secretary of state and code counsel on March 6, 1987, are hereby adopted. The Department of Revenue may amend those rules consistent with its rule-making authority as delegated by the Legislature. Rules in effect on June 30, 1987, which were amended pursuant to chapter 1-26 between March 6, 1987, and June 30, 1987, supersede rules filed with the secretary of state and the code counsel on March 6, 1987.

Source: SL 1987, ch 82, § 58.