SDCL § 1-26-4.2: Fiscal note--Content--Bureau of Finance and Management fiscal note.

An agency shall, when submitting any proposed rule, except an emergency rule, include a fiscal note. The fiscal note must provide what effect, if any, the proposed rule will have on the revenues, expenditures, or fiscal liability of the state or its agencies. The fiscal note must include an explanation of how such effect, if any, was computed.

The Bureau of Finance and Management shall prepare its own fiscal note and serve it on the agency, code counsel, and the co-chairs of the Joint Appropriations Committee prior to the hearing.