South Dakota Statutes
§ 10-33A-16 — Promulgation of rules--Scope.
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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South Dakota § 10-33A-16 (Promulgation of rules--Scope.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
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