South Dakota Statutes
§ 10-59-38 — Promulgation of rules.
South Dakota § 10-59-38
This text of South Dakota § 10-59-38 (Promulgation of rules.) 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 § 10-59-38 (2026).
Text
The secretary may promulgate rules pursuant to chapter 1-26 concerning:
(1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;
(2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;
(3)Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.
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Legislative History
SL 1995, ch 53, § 9; SL 1995, ch 74, § 3.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-59-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-38.