The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Promulgation of rules
SDCL § 10-45A-16 — under RETAIL SALES AND SERVICE TAX REFUNDS.
SDCL § 10-45A-16