S.D. Admin. R. 64:05:01:02.01

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:05:01:02.01 - Annual sales ratio audit

The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation showing special and unique financing or that personal property was included in the sale.

S.D. Admin. R. 64:05:01:02.01

17 SDR 4, effective 7/18/1990; 19 SDR 42, effective 9/29/1992.

General Authority: SDCL 10-6-33.13.

Law Implemented: SDCL 10-11-54.