South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:28:10:02 — No fee charged for correction of department error

64:28:10:02. No fee charged for correction of department
error. A correction is free of charge when the department is responsible
for the error.

Last amended: Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:11:02, 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 , 32-3-57.

Source: official text