South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:08 — Room and board as income

The value of any
room and board received by a claimant as compensation for employment is
considered to be income.

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(4).

Source: official text