10-58-13. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements.
Source: SL 1995, ch 53, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 14.
Structure South Dakota Codified Laws
Chapter 58 - Amusement Device Tax
Section 10-58-1 - Imposition of tax--Rate.
Section 10-58-1.1 - Definition of amusement device.
Section 10-58-3 - Exemption from local fees and taxes.
Section 10-58-4 - Collection and administration.
Section 10-58-5 - Disposition of tax proceeds.
Section 10-58-9 - Collection and enforcement.
Section 10-58-10 - Classification of violations.
Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.
Section 10-58-12 - Exemption of gaming proceeds.
Section 10-58-12.1 - Exemption of cigarette sales through vending machines.