{"data":{"id":"us-sd/sdcl-35-12b-16","jurisdiction":"us-sd","citation":"SDCL § 35-12B-16","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 wine direct shipper licensees; and\n(3) The procedure for filing tax returns and the payment of all applicable taxes.","path":["TITLE 35. ALCOHOLIC BEVERAGES","CHAPTER 35-12B. DIRECT SHIPMENTS OF WINE"],"source_url":"https://sdlegislature.gov/Statutes/35-12B-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"a548af38644336d4a5fd90d8c2567063949303b3b9f42ad394e21ff446085f08","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-35-12b-15","next":"us-sd/sdcl-35-12b-17"},"notice":"GroundRules: Original legal text. Not legal advice."}