SDCL § 58-33-130: Promulgation of rules.

The director may, by rules promulgated pursuant to chapter 1-26, adopt:

(1) Revisions of the Internal Revenue Code and the regulations promulgated pursuant thereto which are in substantial compliance with the intent of subdivisions 58-33-119(6) and (7);

(2) Revisions of the Employee Retirement and Income Security Act which are in substantial compliance with the intent of subdivision 58-33-119(7);

(3) Revisions or replacement forms or instructions from the Department of Defense which are in substantial compliance with the intent of §§ 58-33-120 and 58-33-122; and

(4) Revisions of the Military Personnel Financial Services Protection Act which are in substantial compliance with the intent of subdivision 58-33-128(4).