S.D. Codified Laws § 10-50-60 : — TAXATIONCIGARETTE TAX —50-60 - Promulgation of rules TEXT PDF The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Credit for damaged or unfit cigarette packages; (2) Refund for unused stamps and other indicia; (3) The definition of cigarette wholesaler; (4) Licensing, including bonding and filing license applications; (5) The filing of returns and payment of tax; (6) Determining the application of the tax and exemptions; (7) Taxpayer record-keeping requirements; and (8) Determining auditing methods. SDCL 10-50-60 SL 1995, ch 53, § 8; SL 1995, ch 72, § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.