South Dakota Statutes
§ 10-45-107 — Promulgation of rules regarding filing extensions.
South Dakota § 10-45-107
This text of South Dakota § 10-45-107 (Promulgation of rules regarding filing extensions.) 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 § 10-45-107 (2026).
Text
The secretary may promulgate rules, pursuant to chapter 1-26 , concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.
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Legislative History
SL 2001, ch 57, § 10.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
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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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Bluebook (online)
South Dakota § 10-45-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-107.