There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 1 STATE AFFAIRS AND GOVERNMENT
Chapter 26A. Publication of Administrative Rules
§1-26A-1.10 Administrative rules of Department of Revenue adopted--Amendment of rules--Prior rules superseded.
SD Codified L § 1-26A-1.10 (through 2011) What's This?
1-26A-1.10. Administrative rules of Department of Revenue adopted--Amendment of rules--Prior rules superseded. The administrative rules of the Department of Revenue as filed in the offices of the secretary of state and code counsel on March 6, 1987, are hereby adopted. The Department of Revenue may amend those rules consistent with its rule-making authority as delegated by the Legislature. Rules in effect on June 30, 1987, which were amended pursuant to chapter 1-26 between March 6, 1987, and June 30, 1987, supersede rules filed with the secretary of state and the code counsel on March 6, 1987.
Source: SL 1987, ch 82, § 58.
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