The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July 1 next following the claimant's tax year.
S.D. Admin. R. 64:47:02:02
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-7.