South Dakota Administrative Rules — Title 64 (Revenue) ARSD § 64:27:01:08 — Repealed 64:27:01:08. Refund. Repealed. Last amended: Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987. Source: official text