South Dakota Statutes
§ 10-33A-16 — Promulgation of rules--Scope.
South Dakota § 10-33A-16
This text of South Dakota § 10-33A-16 (Promulgation of rules--Scope.) 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 § 10-33A-16 (2026).
Text
The secretary may promulgate rules, pursuant to chapter 1-26 , concerning:
(1)Telecommunications tax licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the telecommunications tax and exemptions;
(4)Taxpayer record - keeping requirements; and (5) Determining auditing methods.
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Legislative History
SL 2003, ch 58, § 16.
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 § 10-33A-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-16.