{"data":{"id":"us-sd/sdcl-10-13-21","jurisdiction":"us-sd","citation":"SDCL § 10-13-21","heading":"Promulgation of rules.","body":"The secretary of revenue may promulgate rules pursuant to chapter 1-26 governing the administration of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"474eab4d54d321b612518e5b5b53c798b44a62a147b691cc0298c0aff08f4820","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-20","next":"us-sd/sdcl-10-13-22"},"notice":"GroundRules: Original legal text. Not legal advice."}