Code · South Dakota · Title 10 · Chapter 10-33

10-33A-16. Promulgation of rules--Scope.

52 words·~1 min read·/sd/title-10/chapter-10-33/10-33a-16

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning:

(1)Telecommunications tax licensing, including bonding and filing license applications;

(2)The filing of returns and payment of the tax;

(3)Determining the application of the telecommunications tax and exemptions;

(4)Taxpayer record - keeping requirements; and

(5)Determining auditing methods.