South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:01:01 — Definitions

Terms defined in SDCL 10-45A have the same meanings in this chapter.

Last amended: Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1.

Source: official text