South Dakota Statutes
§ 35-12B-16 — 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 wine direct shipper licensees; and (3) The procedure for filing tax returns and the payment of all applicable taxes.
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Legislative History
SL 2015, ch 196, § 17, eff. Jan. 1, 2016.
Nearby Sections
15
§ 35-1-1
Definition of terms.§ 35-1-10
Repealed§ 35-1-3
Certain revenue department employees prohibited from engaging in alcoholic beverage business.§ 35-1-5.1
Bottle clubs prohibited.§ 35-1-5.2
Repealed