S.D. Admin. R. 64:47:02:17

Current through Register Vol. 51, page 57, November 12, 2024

Section 64:47:02:17 - Proof of residency

Any claimant for tax relief who represents that the claimant has been a resident of South Dakota for five years shall, upon request, furnish proof of the claimant's residency. The enumerated indicators contained in § 64:47:02:13 are indicative but not conclusive of residency.

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-2(2).