South Dakota Statutes
§ 10-52A-11 — Administration of taxes--Forms and rules--Records.
The administration of the taxes adopted under this chapter shall be by the department. The department may prescribe forms and promulgate rules pursuant to chapter 1-26 for the making of returns and for the ascertainment, assessment, and collection of the tax imposed pursuant to this chapter. The department shall keep full and accurate records of all moneys received and distributed under this chapter.
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South Dakota § 10-52A-11 (Administration of taxes--Forms and rules--Records.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2002, ch 68, § 12.
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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