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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:13

Determination of residence

Official textsdlegislature.gov

The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a certain place and intends to remain there permanently or indefinitely. In addition the following shall be indicators of a person's residence:

# (1)

Maintenance of a permanent abode;

# (2)

Automobile registration;

# (3)

Drivers license;

# (4)

Voting residence; or

# (5)

Payment of personal property taxes.

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-2.

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In this chapter (40 sections)
  1. 64:32:02:14 · Repealed
  2. 64:32:02:15 · Repealed
  3. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  4. 64:44:02:02 · Application for replacement credit
  5. 64:44:02:03 · Damaged and unfit cigarette packages
  6. 64:44:02:04 · Wholesalers may receive replacements
  7. 64:44:02:05 · Forms to be furnished department by distributors
  8. 64:44:02:06 · Cash refunds
  9. 64:44:02:07 · Application of cigarette tax stamp credit memos
  10. 64:44:02:08 · Credit memos to be applied against purchase price
  11. 64:44:02:09 · Credit memo application forms furnished by secretary
  12. 64:47:02:00 · Definitions
  13. 64:47:02:01 · Year on which refunds are based
  14. 64:47:02:02 · Proper time period for filing claims
  15. 64:47:02:03 · Repealed
  16. 64:47:02:04 · Extension of time for filing
  17. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  18. 64:47:02:06 · Cash public assistance as income
  19. 64:47:02:07 · Noncash public assistance exempt from income
  20. 64:47:02:08 · Room and board as income
  21. 64:47:02:09 · Exclusions from income
  22. 64:47:02:10 · Proof of age
  23. 64:47:02:11 · Persons who must be included in a household
  24. 64:47:02:12 · Amount of refund -- Departmental determination
  25. 64:47:02:13 · Determination of residence
  26. 64:47:02:14 · Waiver form
  27. 64:47:02:15 · Interest accrued
  28. 64:47:02:16 · Verification of value by auditor
  29. 64:47:02:17 · Proof of residency
  30. 64:47:02:18 · Household status and income to determine property tax…
  31. 64:75:02:01 · Scope of chapter
  32. 64:75:02:02 · Voluntary transfer -- Approval required
  33. 64:75:02:03 · Involuntary transfer -- Report required
  34. 64:75:02:04 · Repealed
  35. 64:75:02:05 · Application for future licenses
  36. 64:75:02:06 · Repealed
  37. 64:75:02:07 · Manufacturing license required -- TTB permit required
  38. 64:75:02:08 · Farm wineries and wine manufacturers -- TTB report…
  39. 64:80:02:01 · Repealed
  40. 64:80:02:02 · Repealed
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