South Dakota Statutes
§ 10-18A-15 — Promulgation of rules.
South Dakota § 10-18A-15
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
This text of South Dakota § 10-18A-15 (Promulgation of rules.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-18A-15 (2026).
Text
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.
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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-18A-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18A-15.