The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July 1 next following the claimant's tax year.

Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-7.