South Dakota Statutes
§ 10-39-49 — Promulgation of rules.
The secretary of revenue may, pursuant to chapter 1-26 , promulgate rules concerning:
(1)The procedures for filing a tax return and payment of the tax;
(2)The definition of deductible costs; and (3) Determining the application of the tax and exemptions.
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Legislative History
SL 1981, ch 95, § 8; SL 1987, ch. 82, § 16; 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
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