Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:27 - Mineral tax
Chapter 64:27:01 - Mines and mining
Section 64:27:01:13 - Travel expenses

S.D. Admin. R. 64:27:01:13

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Current through Register Vol. 51, page 67, December 16, 2024
Section 64:27:01:13 - Travel expenses

Expenses incurred while traveling within this state for general business purposes is deductible as a general administrative expense.

Expenses for travel outside South Dakota but beginning or ending within this state and incurred for general business purposes is deductible as a general administrative expense.

S.D. Admin. R. 64:27:01:13

2 SDR 21, effective 9/18/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.2(12).