ARSD 24:52:14:02
The board shall approve or deny applications for tax certifications no later than the end of the calendar year in which the application is submitted.
Source: 21 SDR 50, effective September 21, 1994.
General Authority: SDCL 1-19A-5 , 1-19A-29.
Law Implemented: SDCL 1-19A-20 to 1-19A-24.