§ 7-9-7.2

S.D. Codified Laws § 7-9-7.2 (2026)

Certificate of value--Form.

SL 1991, ch 61 , § 2; SL 1999, ch 50 , § 2.

The form of the certificate of value required by §§ 7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26.

Source: SL 1991, ch 61 , § 2; SL 1999, ch 50 , § 2.