ARSD 20:04:24:09
Winnings during a year shall be reckoned from January first of that year.
Source: 5 SDR 87, effective April 15, 1979; transferred from § 20:04:03:47, 9 SDR 122, effective March 31, 1983; 12 SDR 151, 12 SDR 155, effective July 1, 1986.
General Authority: SDCL 42-7-56.
Law Implemented: SDCL 42-7-56.