South Dakota Laws > Title 7 > Chapter 9 > § 7-9-7.2 South Dakota Codified Laws 7-9-7.2. Certificate of value–Form Current as of: 2023 | Check for updates | Other versions The form of the certificate of value required by §§ 7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26. Source: SL 1991, ch 61, § 2; SL 1999, ch 50, § 2. Previous sectionNext section Chapter 9 Contents