32-7A-14.1. Power of secretary to make rules and require uniformity in administration of statute–Duty of local officials.
The secretary of revenue may adopt rules and issue such instructions as may be necessary to ensure and obtain uniformity in the administration of this chapter.
All local officials charged with the administration of the provisions of such chapter are governed in their official acts by the rules promulgated by the secretary.
Source: SDC 1939, §44.0213; SL 1982, ch 18, §9; SDCL §32-3-55; SL 2004, ch 17, §104; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.