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.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.