South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:17 — Proof of residency

Any claimant for tax
relief who represents that the claimant has been a resident of South Dakota for
five years shall, upon request, furnish proof of the claimant's residency. The
enumerated indicators contained in § 64:47:02:13 are indicative but not
conclusive of residency.

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(2).

Source: official text