{"data":{"id":"us-sd/sdcl-10-39-49","jurisdiction":"us-sd","citation":"SDCL § 10-39-49","heading":"Promulgation of rules.","body":"The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:\n(1) The procedures for filing a tax return and payment of the tax;\n(2) The definition of deductible costs; and\n(3) Determining the application of the tax and exemptions.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-49","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"016b2e032373d3de5aea4bc0008f2655ce586c6a23cf1e8df5fc29c288dfa184","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-48","next":"us-sd/sdcl-10-39-50"},"notice":"GroundRules: Original legal text. Not legal advice."}