South Dakota Statutes

§ 10-37-6 — Accounting rules prescribed by department.

South Dakota·Title 10 TAXATION·Ch. 10-36A TAXATION OF PIPELINE COMPANIES
The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue.

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Legislative History

SL 1947, ch 413, § 5; SDC Supp 1960, § 57.19A05; SL 1987, ch 82, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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