Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-40 - Rules for administration-Uniformity of application

S.D. Codified Laws § 10-46-40

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Current through the 2024 Legislative Session
Section 10-46-40 - Rules for administration-Uniformity of application

The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax.

SDCL 10-46-40

SL 1939, ch 276, § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.