S.D. Codified Laws § 37-10-26 (2026)
Promulgation of rules--Cost survey.
SL 1966, ch 157 , § 14 (1); SL 1987, ch 82 , § 53; 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 may promulgate rules pursuant to chapter 1-26 concerning:
- (1) The minimum price of cigarettes;
- (2) The extension of credit; and
- (3) Retail delinquency. The secretary of revenue may undertake a cost survey as provided in § 37-10-12.
Source: SL 1966, ch 157 , § 14 (1); SL 1987, ch 82 , § 53; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.