{"data":{"id":"us-sd/sdcl-10-33a-16","jurisdiction":"us-sd","citation":"SDCL § 10-33A-16","heading":"Promulgation of rules--Scope.","body":"The secretary may promulgate rules, pursuant to chapter 1-26, concerning:\n(1) Telecommunications tax licensing, including bonding and filing license applications;\n(2) The filing of returns and payment of the tax;\n(3) Determining the application of the telecommunications tax and exemptions;\n(4) Taxpayer record-keeping requirements; and\n(5) Determining auditing methods.","path":["TITLE 10. TAXATION","CHAPTER 10-33A. TAXATION OF TELECOMMUNICATIONS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33A-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a2a9c0a9bc247b84aa60bf9d0899b49aa2a8e4761082f5aed762a919cf553baf","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33a-15","next":"us-sd/sdcl-10-33a-17"},"notice":"GroundRules: Original legal text. Not legal advice."}