GroundRules
SDCL § 10-62-5: Promulgation of rules.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-62. TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) Licensing, including bonding and filing license applications;
(2) The filing of returns and payment of the tax;
(3) Taxpayer record-keeping requirements; and
(4) Determining auditing methods.
Collected 2026-09-03T15:18:56Z. Source file · JSON