64:26:02:06Supplementary
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
return permitted upon subsequent decrease in income -- Exception if decrease results from departmental adjustment. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; SL 2016, ch 63, § 10, effective July 1, 2016. Rule 64:26:02:07 Consolidated returns.