2016 South Dakota Codified Laws
Title 34 - PUBLIC HEALTH AND SAFETY
Chapter 45 - Emergency Reporting System
§ 34-45-18.7 Promulgation of rules regarding returns, records, and audits.
34-45-18.7. Promulgation of rules regarding returns, records, and audits. The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning:
(1) The filing of returns and payment of the surcharges imposed by this chapter;
(2) Determining the application of the surcharges imposed by this chapter;
(3) Record-keeping requirements; and
(4) Determining auditing methods.
Source: SL 2012, ch 188, ยง 20.
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