ARSD § 64:35:01:04 — Machines placed in service during license year

If an owner acquires or puts into service a coin-operated washer or dryer which
has not been registered, even though the machine may be the replacement for a
machine previously registered, a new application must be completed and the
requisite fee paid. No refund for a partial year's operation may be made, nor
may any fee be prorated for the remaining time in the license year.