64:26:02:05Supplementary
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
return required upon subsequent increase in income -- Exception if increase results from departmental adjustment. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; SL 2016, ch 63, § 9, effective July 1, 2016.