South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:04 — Depreciation tables may be used

64 : 04 : 04 : 04 . Depreciation
tables may be used.
Existing depreciation tables may be used to estimate physical loss in value
provided the tables have been adjusted to fit the local market by a comparison
of sales and appraisal of comparable properties.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

Source: official text