South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:32:02:01 — Definitions

Terms defined in SDCL 32-10-1 have the same meaning in this chapter. Unless the context plainly requires otherwise, the terms used in this chapter also apply to the reciprocal agreements.

Last amended: Source: 8 SDR 31, effective October 1, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:03:02:01, SL 1985, ch 399, §§ 17, 18, effective April 15, 1985; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 32-10-3. Law Implemented: SDCL 32-10-3.

Source: official text