{"data":{"id":"us-sd/sdcl-10-45d-13","jurisdiction":"us-sd","citation":"SDCL § 10-45D-13","heading":"Promulgation of rules.","body":"The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:\n(1) 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 tax and exemptions;\n(4) Taxpayer record-keeping requirements; and\n(5) Determining auditing methods.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-13","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9aa2ae8c61356801961f72f31d4ce0e16f66d8c5088c185ef2c735837dc60e74","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-12","next":"us-sd/sdcl-10-45d-14"},"notice":"GroundRules: Original legal text. Not legal advice."}