South Dakota Codified Laws 35-12B-16. Promulgation of rules
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The department may promulgate rules, pursuant to chapter 1-26, concerning:
(1) Forms necessary for the implementation of this chapter;
(2) Reporting and tracking requirements for wine direct shipper licensees; and
(3) The procedure for filing tax returns and the payment of all applicable taxes.
Source: SL 2015, ch 196, § 17, eff. Jan. 1, 2016.