South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:02:03:03 — Failure to renew certificate

64:02:03:03. Failure to renew
certificate. The department shall revoke the CAA designation of any
individual who fails to renew within any renewal period. If an individual's
permanent certificate has expired, a new certificate may be issued if the individual
answers all questions, and obtains a score of 80%, on the department
recertification examination prepared by the secretary.

Last amended: Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 19 SDR 42, effective September 29, 1992; 47 SDR 71, effective December 10, 2020. General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1 , 10-3-1.2.

Source: official text