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.
Source: 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.