Section 49-31-51.1 - Promulgation of rules to administer access fee. - South Dakota Statutes

49-31-51.1. Promulgation of rules to administer access fee. The secretary of revenue and regulation may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to § 49-31-51. The rules may include:
(1) The filing of returns and payment of the fee;
(2) Determining the application of the fee;
(3) Record-keeping requirements; and
(4) Determining auditing methods.

Source: SL 2000, ch 68, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82.