§ 10-45A-16

S.D. Codified Laws § 10-45A-16 (2026)

Promulgation of rules.

SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning:

(1) The procedure for filing a refund claim;
(2) The requirements necessary to qualify for a refund; and
(3) The definition of income.

Source: SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.