Section 10-46-40 - Rules for administration--Uniformity of application. - South Dakota Statutes

10-46-40. Rules for administration--Uniformity of application. The secretary of revenue and regulation may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.

Source: SL 1939, ch 276, § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82, § 31; SL 2003, ch 272, § 82.