South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:10 — Current cost and local multipliers

64 : 04 : 04 : 10 . Current
cost and local multipliers. Current cost and local multipliers must be applied to
the base cost figures to adjust local costs to reflect recent increases or
decreases in labor and materials for that area or any other given area.

Last amended: Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:11 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

Source: official text