South Dakota Code § 3-9-2.3

Promulgation of rules regarding allowances for lodging, meals, and per diem
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The State Board of Finance may promulgate rules, pursuant to chapter
1-26
, to establish amounts that may be allowed for lodging, meals, and per diem pursuant to the provisions of §§
3-9-2
,
3-9-2.1
, and
3-9-2.2
.

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