South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:52 — Effective date of rate changes
The
effective date of rate changes for services covering a period starting before
and ending after the statutory effective date shall be as follows:
(1) For a rate increase,
the new rate shall apply to the first billing period starting on or after the
effective date; and
(2) For a rate decrease,
the new rate shall apply to bills rendered on or after the effective date.
Source: official text