{"data":{"id":"us-sd/sdcl-10-50c-15","jurisdiction":"us-sd","citation":"SDCL § 10-50C-15","heading":"Promulgation of rules.","body":"The department may promulgate rules, pursuant to chapter 1-26, concerning:\n(1) Forms necessary for the implementation of this chapter;\n(2) Reporting and tracking requirements for cigar shipper licensees; and\n(3) The procedure for filing tax returns and the remittance of all applicable taxes.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9cb3925f5b8970a26d5a562261dbf634c216ad601109ed0fa4c36f2392465b1c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-14","next":"us-sd/sdcl-10-50d-1"},"notice":"GroundRules: Original legal text. Not legal advice."}