S.D. Admin. R. 64:05:01:06

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

Section 64:05:01:06 - Time for filing

The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows:

Transfers Filed in Register of Deeds During Month of	Submit to Department of Revenue on or before
November, December, January, February, March, April	June 1
May, June	August 1
July, August	October 1
September, October	December 1

The director of equalization shall verify each transfer of any manufactured home and transmit the data to the department within 30 days after receipts of the transfer information.

S.D. Admin. R. 64:05:01:06

4 SDR 5, effective 8/7/1977; 7 SDR 30, effective 10/5/1980; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 15 SDR 58, effective 10/19/1988; 19 SDR 42, effective 9/29/1992; 20 SDR 134, effective 2/22/1994; 21 SDR 219, effective 7/1/1995; 27 SDR 147, effective 7/8/2001.

General Authority: SDCL 10-6-33.13(1).

Law Implemented: SDCL 10-1-17, 10-11-54, 10-11-55.