S.D. Codified Laws § 32-5-111

Current through the 2024 Legislative Session
Section 32-5-111 - Promulgation of rules-Duty of local officials

The secretary of revenue may promulgate rules pursuant to chapter 1-26 and issue such instructions as are necessary to ensure and obtain uniformity in the administration of the provisions of this chapter.

All local officials charged with the administration of the provisions of this chapter are governed in their official acts by the rules promulgated by the secretary.

SDCL 32-5-111

SDC 1939, § 44.0213; SDCL § 32-3-55; SL 1982, ch 18, § 9; SL 1987, ch 82, § 50; SL 2004, ch 17, §59; SL 2007, ch 173, §37, eff. July 1, 2008; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.