§ 34-45-18.7 Promulgation of rules regarding returns, records, and audits.

SD Codified L § 34-45-18.7 (2019) (N/A)
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34-45-18.7. Promulgation of rules regarding returns, records, and audits. 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.Source: SL 2012, ch 188, § 20.