South Dakota Administrative Rules — Title 64 (Revenue) ARSD § 64:30:02:05 — Repealed 64:30:02:05. Fee. Repealed. Last amended: Source: 13 SDR 59, effective November 27, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; repealed, 28 SDR 178, effective July 1, 2002. Source: official text