South Dakota Code § 38-27-8.1

Promulgation of rules
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The council may promulgate rules pursuant to chapter
1-26
concerning:
(1) The procedures for obtaining a declaratory ruling;
(2) The procedures for assessments collected for sunflowers, safflowers, canola, or flax grown or sold to a first purchaser;
(3) The procedures for obtaining a refund of the assessment;
(4) The procedures for collecting delinquent assessments and assessing penalties; and
(5) The record
-
keeping and reporting requirements of first purchasers.

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