S.D. Codified Laws § 10-33A-16

Current through the 2024 Legislative Session

Section 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.

SDCL 10-33A-16

SL 2003, ch 58, § 16.