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SOUTH DAKOTA STATUTES AND CODES
Section 10-39-49 - Promulgation of rules.
10-39-49. Promulgation of rules. The secretary of revenue and regulation may, pursuant to chapter 1-26, promulgate rules concerning:
(1) The procedures for filing a tax return and payment of the tax;
(2) The definition of deductible costs; and
(3) Determining the application of the tax and exemptions.
Source: SL 1981, ch 95, § 8; SL 1987, ch. 82, § 16; SL 2003, ch 272, § 82.
(1) The procedures for filing a tax return and payment of the tax;
(2) The definition of deductible costs; and
(3) Determining the application of the tax and exemptions.
Source: SL 1981, ch 95, § 8; SL 1987, ch. 82, § 16; SL 2003, ch 272, § 82.
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