Promulgation of rules--Scope.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Telecommunications Companies
  5. Promulgation of rules--Scope.

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10-33A-16. Promulgation of rules--Scope.

The secretary may promulgate rules, pursuant to chapter 1-26, concerning:

(1)Telecommunications tax licensing, including bonding and filing license applications;

(2)The filing of returns and payment of the tax;

(3)Determining the application of the telecommunications tax and exemptions;

(4)Taxpayer record-keeping requirements; and

(5)Determining auditing methods.

Source: SL 2003, ch 58, §16.


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