South Dakota Statutes
§ 10-59-38 — Promulgation of rules.
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
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