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

SDCL § 10-45A-16: Promulgation of rules.

Where this section sits in the code

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:

(1) The procedure for filing a refund claim;

(2) The requirements necessary to qualify for a refund; and

(3) The definition of income.

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