In the statements described in §§ 20:10:13:51 to 20:10:13:102, inclusive, certain items are designated as "working papers". Seven sets of such working papers shall be filed at the time the statements A through R are filed with the commission.
S.D. Admin. R. 20:10:13:47
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.