South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:01 — Definitions

Terms used in this title mean:
(1) "Department,"
the Department of Revenue and Regulation;
(2) "Secretary,"
the secretary of Revenue and Regulation;
(3) "Quarter," a
calendar quarter or three months, specifically January through March, April
through June, July through September, and October through December.
(4) "Bimonthly,"
a calendar period of two months, specifically January-February, March-April,
May-June, July-August, September-October, and November-December;
(5) "Impartial hearing
examiner," one who is not interested in the outcome of the case;
(6) "ETP," an electronic tax payment;
(7) "Fedwire," a transfer of funds from an account in one
bank to an account in another bank handled electronically through the Federal
Reserve System.

Last amended: Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-47.1 , 10-59-38. Law Implemented: SDCL 10-1-1 , 10-1-2 , 10-59-26. Rule 64:01:01:01.01 Repealed. 64:01:01:01.01. Impartial hearing examiner. Repealed. Source: 17 SDR 4, effective July 18, 1990; repealed 20 SDR 103, effective January 10, 1994.

Source: official text