South Dakota Statutes
§ 10-50-60 — Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Credit for damaged or unfit cigarette packages;
(2)Refund for unused stamps and other indicia;
(3)The definition of cigarette wholesaler;
(4)Licensing, including bonding and filing license applications;
(5)The filing of returns and payment of tax;
(6)Determining the application of the tax and exemptions;
(7)Taxpayer record-keeping requirements; and (8) Determining auditing methods.
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Legislative History
SL 1995, ch 53, § 8; SL 1995, ch 72, § 14; 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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