South Dakota Statutes
§ 10-43-42.1 — Administration of chapter by secretary of revenue--Promulgation of rules.
South Dakota § 10-43-42.1
This text of South Dakota § 10-43-42.1 (Administration of chapter by secretary of revenue--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 § 10-43-42.1 (2026).
Text
The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26 , concerning:
(1)The procedure for filing tax returns and payment of the tax;
(2)The type of accounting to be used;
(3)The definition and deductibility of net federal income taxes;
(4)The application of the tax and exemptions; and (5) The records to be retained by the taxpayer.
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Related
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
U.S. Bank National Assoc. v. S.D. Dept of Revenue
980 N.W.2d 936 (South Dakota Supreme Court, 2022)
Legislative History
SL 1977, ch 96, § 19; SL 1987, ch 82, § 21; 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 § 10-43-42.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-42.1.