{"data":{"id":"us-sd/sdcl-10-45a-16","jurisdiction":"us-sd","citation":"SDCL § 10-45A-16","heading":"Promulgation of rules.","body":"The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:\n(1) The procedure for filing a refund claim;\n(2) The requirements necessary to qualify for a refund; and\n(3) The definition of income.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a53bbbeaa31963dc7486b358e38f56d79ae6b099c4837b02be1f2b44c5c874d2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-15","next":"us-sd/sdcl-10-45b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}