South Dakota Statutes
§ 10-50C-15 — Promulgation of rules.
The department may promulgate rules, pursuant to chapter 1-26 , concerning:
(1)Forms necessary for the implementation of this chapter;
(2)Reporting and tracking requirements for cigar shipper licensees; and (3) The procedure for filing tax returns and the remittance of all applicable taxes.
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Legislative History
SL 2021, ch 52, § 15, eff. Jan. 1, 2022.
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