Section 10-37-6 - Accounting rules prescribed by department.
10-37-6. Accounting rules prescribed by department. The secretary of revenue and regulation may promulgate rules concerning the keeping of accounts by the pipeline companies doing business or having property in this state to ensure the accurate division of the accounts and the information to be reported and uniformity in reporting to the Department of Revenue and Regulation.
Source: SL 1947, ch 413, § 5; SDC Supp 1960, § 57.19A05; SL 1987, ch 82, § 13; SL 2003, ch 272, § 82.