SDCL § 10-50C-15: Promulgation of rules.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50C. CIGAR SHIPMENTS
The department may promulgate rules, pursuant to chapter 1-26, concerning:
(1) Forms necessary for the implementation of this chapter;
(2) Reporting and tracking requirements for cigar shipper licensees; and
(3) The procedure for filing tax returns and the remittance of all applicable taxes.
Collected 2026-09-03T15:18:56Z. Source file · JSON