South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:00 — Definitions

Terms defined in SDCL 10-18A-1 have the same meanings in this chapter except where such terms are specifically defined.

Last amended: Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-1 , 10-18A-15.

Source: official text