If two states dispute an individual's state of residence and the dispute cannot be resolved according to §§ 67:46:01:17 to 67:46:01:26, inclusive, the state where the individual is physically located is the state of residence.
S.D. Admin. R. 67:46:01:27
General Authority: SDCL 28-6-1.
Law Implemented: SDCL 28-6-1.