South Dakota Statutes
§ 10-18A-15 — Promulgation of rules.
The secretary of revenue 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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-18A-15 (Promulgation of rules.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Reints v. Pennington County
2015 SD 74 (South Dakota Supreme Court, 2015)
Legislative History
SL 1976, ch 92, § 14; SL 1987, ch 82, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.