§ 10-33A-16 Promulgation of rules--Scope.

SD Codified L § 10-33A-16 (2019) (N/A)
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10-33A-16. Promulgation of rules--Scope. The secretary may promulgate rules, pursuant to chapter 1-26, concerning:

(1) Telecommunications tax licensing, including bonding and filing license applications;

(2) The filing of returns and payment of the tax;

(3) Determining the application of the telecommunications tax and exemptions;

(4) Taxpayer record-keeping requirements; and

(5) Determining auditing methods.Source: SL 2003, ch 58, § 16.