<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 10-59-38 - Promulgation of rules. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039657Normal { 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.s2039657SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039657CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039657Normal-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.s2039657DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039657Normal-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.s2039657000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039657SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039657SCL-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="s2039657Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-38"><span class="s2039657SENU">10-59-38</span></a><span xml:space="preserve" class="s2039657SENU">. </span><span class="s2039657CL">Promulgation of rules.</span></p><p dir="ltr" class="s2039657Normal-000000"><span xml:space="preserve" class="s2039657DefaultParagraphFont">The secretary 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="s2039657DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039657DefaultParagraphFont"> concerning:</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(1)    The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(2)    The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(3)    Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.</span></p><p dir="ltr" class="s2039657Normal"><span xml:space="preserve" class="s2039657000002"> </span></p><p dir="ltr" class="s2039657Normal"><span class="s2039657SCL">Source:</span><span xml:space="preserve" class="s2039657SCL-000003"> SL 1995, ch 53, § 9; SL 1995, ch 74, § 3.</span></p></div></body></html>