{"data":{"id":"us-sd/sdcl-49-31-51.1","jurisdiction":"us-sd","citation":"SDCL § 49-31-51.1","heading":"Promulgation of rules to administer access fee.","body":"The secretary of revenue may promulgate rules, pursuant to chapter 1-26, to administer the fee imposed pursuant to § 49-31-51. The rules may include:\n(1) The filing of returns and payment of the fee;\n(2) Determining the application of the fee;\n(3) Record-keeping requirements; and\n(4) Determining auditing methods.","path":["TITLE 49. PUBLIC UTILITIES AND CARRIERS","CHAPTER 49-31. TELECOMMUNICATIONS SERVICES"],"source_url":"https://sdlegislature.gov/Statutes/49-31-51.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"f1f8cb6fc937ef3b002defcf9d98fd59e016d7b270754055dbe939de2b290f14","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-49-31-51","next":"us-sd/sdcl-49-31-52"},"notice":"GroundRules: Original legal text. Not legal advice."}