South Dakota Statutes
§ 34-45-18.7 — Promulgation of rules regarding returns, records, and audits.
South Dakota § 34-45-18.7
This text of South Dakota § 34-45-18.7 (Promulgation of rules regarding returns, records, and audits.) 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 § 34-45-18.7 (2026).
Text
The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26 , concerning:
(1)The filing of returns and payment of the surcharges imposed by this chapter;
(2)Determining the application of the surcharges imposed by this chapter;
(3)Record-keeping requirements; and (4) Determining auditing methods.
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Legislative History
SL 2012, ch 188, § 20.
Nearby Sections
15
§ 34-1-1
§ 34-1-1§ 34-1-1.1
Department reorganized and continued.§ 34-1-15
§ 34-1-15§ 34-1-19
Repealed§ 34-1-2
, 34-1-2.1Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 34-45-18.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/34-45-18.7.