S.D. Codified Laws § 49-31-51.1

Current through the 2024 Legislative Session

Section 49-31-51.1 - Promulgation of rules to administer access fee

The secretary of revenue may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to § 49-31-51. The rules may include:

(1) The filing of returns and payment of the fee;

(2) Determining the application of the fee;

(3) Record-keeping requirements; and

(4) Determining auditing methods.

SDCL 49-31-51.1

SL 2000, ch 68, §2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.