Section 32-5-130 - Procedure for licensing agents. - South Dakota Statutes

32-5-130. Procedure for licensing agents. Prospective licensed agents shall make an application to the secretary of revenue and regulation in a manner prescribed by the secretary of revenue and regulation . Any licensed agent shall obtain a valid sales tax permit issued by the secretary of revenue and regulation pursuant to § 10-45-25. The secretary of revenue and regulation may promulgate rules in accordance with chapter 1-26 to prescribe the standards for bonding of licensed agents and to insure the solvency and integrity of all licensed agents.

Source: SL 1996, ch 191, § 2; SL 2004, ch 17, § 69.