{"data":{"id":"us-sd/sdcl-10-46e-11","jurisdiction":"us-sd","citation":"SDCL § 10-46E-11","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;\n(5) Determining auditing methods; and\n(6) Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.","path":["TITLE 10. TAXATION","CHAPTER 10-46E. EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS, AND IRRIGATION EQUIPMENT"],"source_url":"https://sdlegislature.gov/Statutes/10-46E-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b5cc7a142c8f777cee89bc25ab0c4f7868ba1a1ab3ab3d20f52414e4d171aee5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46e-10","next":"us-sd/sdcl-10-46e-12"},"notice":"GroundRules: Original legal text. Not legal advice."}