SDCL § 34-45-18.7: Promulgation of rules regarding returns, records, and audits.

The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:

(1) The filing of returns and payment of the surcharges imposed by this chapter;

(2) Determining the application of the surcharges imposed by this chapter;

(3) Record-keeping requirements; and

(4) Determining auditing methods.