10-39-49. Promulgation of rules.
42 words·~1 min read·
/sd/title-10/chapter-10-39/10-39-49A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may, pursuant to chapter 1-26 , promulgate rules concerning:
(1)The procedures for filing a tax return and payment of the tax;
(2)The definition of deductible costs; and
(3)Determining the application of the tax and exemptions.