{"data":{"id":"us-sd/sdcl-10-62-5","jurisdiction":"us-sd","citation":"SDCL § 10-62-5","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) Taxpayer record-keeping requirements; and\n(4) Determining auditing methods.","path":["TITLE 10. TAXATION","CHAPTER 10-62. TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH"],"source_url":"https://sdlegislature.gov/Statutes/10-62-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5c8c6379cbaf9e402e249240db9b9c8ea43010eb01c8d7fd141bf127edc12945","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-62-4","next":"us-sd/sdcl-10-62-6"},"notice":"GroundRules: Original legal text. Not legal advice."}