{"data":{"id":"us-sd/sdcl-10-59-38","jurisdiction":"us-sd","citation":"SDCL § 10-59-38","heading":"Promulgation of rules.","body":"The secretary may promulgate rules pursuant to chapter 1-26 concerning:\n(1) The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;\n(2) The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;\n(3) Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-38","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d4243c03be7dd6e64ee1c969157811570fc3481eb96489761c4bd840971700b3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-37","next":"us-sd/sdcl-10-59-39"},"notice":"GroundRules: Original legal text. Not legal advice."}