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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-107 Promulgation of rules.
Universal Citation: SD Codified L § 10-45-107 (2017)
10-45-107. Promulgation of rules. The secretary may promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing extensions and the requirements necessary to qualify for an extension.
Source: SL 2001, ch 57, ยง 10.
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