47:06:02:17Reserve account transfer for
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
segregable portion of a business -- Computation date. The computation date shall be the effective date of the transfer of the segregable unit.
Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 39 SDR 127, effective January 23, 2013.