62:01:01:04Internal
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Revenue Code. Repealed.
Source: 39 SDR 227, effective July 1, 2013; 40 SDR 197, effective May 27, 2014; repealed, SL 2015, ch 25, § 5, effective July 1, 2015.