The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Taxpayer record-keeping requirements; and (4) Determining auditing methods. Source: SL 2007, ch 69 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Promulgation of rules
SDCL § 10-62-5 — under TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.
SDCL § 10-62-5