S.D. Admin. R. 64:47:02:02

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

Section 64:47:02:02 - Proper time period for filing claims

The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July 1 next following the claimant's tax year.

S.D. Admin. R. 64:47:02:02

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 23 SDR 117, effective 1/27/1997.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-7.