{"data":{"id":"us-sd/sdcl-34-45-18.7","jurisdiction":"us-sd","citation":"SDCL § 34-45-18.7","heading":"Promulgation of rules regarding returns, records, and audits.","body":"The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:\n(1) The filing of returns and payment of the surcharges imposed by this chapter;\n(2) Determining the application of the surcharges imposed by this chapter;\n(3) Record-keeping requirements; and\n(4) Determining auditing methods.","path":["TITLE 34. PUBLIC HEALTH AND SAFETY","CHAPTER 34-45. EMERGENCY REPORTING SYSTEM"],"source_url":"https://sdlegislature.gov/Statutes/34-45-18.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"500e4499feb1f0e374594925d833e860b4619c08204a63d7ea43d57c8abf8cf7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-34-45-18.6","next":"us-sd/sdcl-34-45-18.8"},"notice":"GroundRules: Original legal text. Not legal advice."}