S.D. Admin. R. 64:47:01:03

Current through Register Vol. 51, page 34, September 9, 2024

Section 64:47:01:03 - Proper time period for filing claims

The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May 1, next following the claimant's tax year.

S.D. Admin. R. 64:47:01:03

1 SDR 27, effective 9/23/1974; 13 SDR 129, 13 SDR 134, effective 7/1/1987.

General Authority: SDCL 10-45A-16.

Law Implemented: SDCL 10-45A-8.