The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows:

Transfers Filed in Register of Deeds During Month of

Submit to Department of Revenue on or before

November, December, January, February, March, April

June 1

May, June

August 1

July, August

October 1

September, October

December 1

The director of equalization shall verify each transfer of any manufactured home and transmit the data to the department within 30 days after receipts of the transfer information.

Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 27 SDR 147, effective July 8, 2001.

General Authority: SDCL 10-6- 124 (1).

Law Implemented: SDCL 10-1-17 , 10-6-105 , 10-11-54 , 10-11-55 .