SDCL § 49-31-51.1: Promulgation of rules to administer access fee.

The secretary of revenue may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to § 49-31-51. The rules may include:

(1) The filing of returns and payment of the fee;

(2) Determining the application of the fee;

(3) Record-keeping requirements; and

(4) Determining auditing methods.