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SOUTH DAKOTA STATUTES AND CODES
Section 10-18A-15 - Promulgation of rules.
10-18A-15. Promulgation of rules. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 concerning:
(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.
Source: SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; SL 2003, ch 272, § 82.
(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.
Source: SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; SL 2003, ch 272, § 82.
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