§ 35-12B-16 Promulgation of rules.

SD Codified L § 35-12B-16 (2019) (N/A)
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35-12B-16. (Section effective January 1, 2016) Promulgation of rules. The department may promulgate rules, pursuant to chapter 1-26, concerning:

(1) Forms necessary for the implementation of this chapter;

(2) Reporting and tracking requirements for wine direct shipper licensees; and

(3) The procedure for filing tax returns and the payment of all applicable taxes.Source: SL 2015, ch 196, § 17, eff. Jan. 1, 2016.