S.D. Admin. R. 64:01:01:28
Current through Register Vol. 51, page 67, December 16, 2024
Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closing conference telephonically if a closing conference is requested by the taxpayer. At the closing conference the taxpayer may object to any of the proposed taxable items listed.
S.D. Admin. R. 64:01:01:28
General Authority: SDCL 10-45-47.1, 10-46-35.1, 10-46A-19, 10-46B-18.
Law Implemented: SDCL 10-59-1, 10-59-4, 10-59-8.