South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:01:09 — Check as payment

A correctly dated check
which is payable at the bank upon presentation at the next banking day is
considered cash within the meaning of this article.

Last amended: Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3.

Source: official text