South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:28:03:02 — Signature of owner required

The application
shall be signed by the owner of record or by an authorized agent for the owner
of record. An attached power of attorney shall verify the appointment of the
authorized agent.

Last amended: Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:03:02, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-3-57. Law Implemented: SDCL 32-3-18.

Source: official text