ARSD 50:02:01:10
Costs for work performed under arrangements between political subdivisions, limited to the actual costs of the performing political subdivision, are eligible costs. State and local taxes on such arrangements are ineligible costs.
Source: SL 1975, ch 16, § 1; 12 SDR 151, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 33-15-24.8.
Law Implemented: SDCL 33-15-24.1.