South Dakota Statutes
§ 49-31-51.1 — Promulgation of rules to administer access fee.
South Dakota § 49-31-51.1
This text of South Dakota § 49-31-51.1 (Promulgation of rules to administer access fee.) 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 § 49-31-51.1 (2026).
Text
The secretary of revenue may promulgate rules, pursuant to chapter 1-26 , to administer the fee imposed pursuant to § 49-31-51 . The rules may include:
(1)The filing of returns and payment of the fee;
(2)Determining the application of the fee;
(3)Record-keeping requirements; and (4) Determining auditing methods.
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Legislative History
SL 2000, ch 68, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 49-1-1
Repealed§ 49-1-10
Hearings before commission--Oaths.§ 49-1-11
Rules of commission.§ 49-1-13
Annual report to Governor--Contents.§ 49-1-13.1
Repealed§ 49-1-16
Duties of state's attorneys.§ 49-1-17
Repealed§ 49-1-19
Appeals from commission.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 49-31-51.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/49-31-51.1.