{"data":{"id":"us-sd/sdcl-10-50-60","jurisdiction":"us-sd","citation":"SDCL § 10-50-60","heading":"Promulgation of rules.","body":"The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:\n(1) Credit for damaged or unfit cigarette packages;\n(2) Refund for unused stamps and other indicia;\n(3) The definition of cigarette wholesaler;\n(4) Licensing, including bonding and filing license applications;\n(5) The filing of returns and payment of tax;\n(6) Determining the application of the tax and exemptions;\n(7) Taxpayer record-keeping requirements; and\n(8) Determining auditing methods.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-60","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6ca7f16db68b26c18a27215edc980d327c3e1f02eb56851322be89f1e034fbc9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-59","next":"us-sd/sdcl-10-50-61"},"notice":"GroundRules: Original legal text. Not legal advice."}