S.D. Admin. R. 20:04:33:49
Current through Register Vol. 51, page 57, November 12, 2024
If the hub licensee wishes to change its business year after being licensed the licensee must notify the executive secretary in writing and submit to the executive secretary audited financial statements covering the stub period from the end of the last business year to the beginning of the new business year not later than 120 days after the end of the stub period. With the prior approval of the executive secretary, the stub period financial statements may be incorporated into the financial statements of the new business year.
S.D. Admin. R. 20:04:33:49
General Authority: SDCL 42-7-56(15)(16).
Law Implemented: SDCL 42-7-56(15)(16), 42-7-58.1.