{"data":{"id":"us-sd/sdcl-10-45-107","jurisdiction":"us-sd","citation":"SDCL § 10-45-107","heading":"Promulgation of rules regarding filing extensions.","body":"The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-107","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4d77a1a8e3c3ebfb3fd96b2f0db317901b1cca1bd8c631cd85b5aa9db1a3f3bc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-106","next":"us-sd/sdcl-10-45-108"},"notice":"GroundRules: Original legal text. Not legal advice."}