South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-107: Promulgation of rules regarding filing extensions.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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