ARSD 64:05:01:03 – Sales proven unusable to be mailed to department.

Any abstracted sale proven to be unusable in the sales ratio study through the verification process for the reasons listed in SDCL 10-11-56 shall be mailed to the department, marked as a reject. Documentation of a rejected sale must be on file in the office of the director of equalization.

Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.

General Authority: SDCL 10-1-17 , 10-11-54.

Law Implemented: SDCL 10-11-55 , 10-11-56.