{"data":{"id":"us-sd/sdcl-10-37-6","jurisdiction":"us-sd","citation":"SDCL § 10-37-6","heading":"Accounting rules prescribed by department.","body":"The secretary of revenue may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-37. TAXATION OF PIPELINE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-37-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4c463defe670c61632317a1b02c64d0667bac0a1ed30a5330127aa654cd6fe00","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-37-5","next":"us-sd/sdcl-10-37-7"},"notice":"GroundRules: Original legal text. Not legal advice."}