South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:01:03 — Proper time period for filing claims

The
department will accept claims for refunds no earlier than January 1, of the
year following the claimant's tax year. All claims for refund must be filed no
later than May 1, next following the claimant's tax year.

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-8.

Source: official text