<HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-47 - 10-45-47. Superseded.10-45-47 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-45-47 "> <META NAME="Description" Content="South Dakota Codified Laws 10-45-47"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-45-47. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Superseded.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-45-47 - 10-45-47. Superseded.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038809Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038809SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038809CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038809Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038809DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038809Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038809000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038809SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038809SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038809Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-47.1"><span class="s2038809SENU">10-45-47.1</span></a><span xml:space="preserve" class="s2038809SENU">. </span><span class="s2038809CL">Promulgation of rules.</span></p><p dir="ltr" class="s2038809Normal-000000"><span xml:space="preserve" class="s2038809DefaultParagraphFont">The secretary of revenue may promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2038809DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2038809DefaultParagraphFont"> concerning:</span></p><p dir="ltr" class="s2038809Normal-000001"><span class="s2038809DefaultParagraphFont">(1)    Licensing, including bonding and filing license applications;</span></p><p dir="ltr" class="s2038809Normal-000001"><span class="s2038809DefaultParagraphFont">(2)    The filing of returns and payment of the tax;</span></p><p dir="ltr" class="s2038809Normal-000001"><span class="s2038809DefaultParagraphFont">(3)    Determining the application of the tax and exemptions;</span></p><p dir="ltr" class="s2038809Normal-000001"><span class="s2038809DefaultParagraphFont">(4)    Taxpayer record-keeping requirements; and</span></p><p dir="ltr" class="s2038809Normal-000001"><span class="s2038809DefaultParagraphFont">(5)    Determining auditing methods.</span></p><p dir="ltr" class="s2038809Normal"><span xml:space="preserve" class="s2038809000002"> </span></p><p dir="ltr" class="s2038809Normal"><span class="s2038809SCL">Source:</span><span xml:space="preserve" class="s2038809SCL-000003"> SL 1987, ch 82, § 23; SL 1995, ch 53, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038809SCL-000003">11-1</span></a><span class="s2038809SCL-000003">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>