South Dakota Statutes
§ 10-46E-11 — Promulgation of rules.
South Dakota·Title 10 TAXATION·Ch. 10-46D EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the tax and exemptions;
(4)Taxpayer record-keeping requirements;
(5)Determining auditing methods; and (6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.
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Legislative History
SL 2006, ch 58, § 11, eff. Apr. 1, 2006; 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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