ARSD 67:18:01:28
The date of collection is the date the department receives the collection.
Source: 2 SDR 31, effective October 30, 1975; 4 SDR 84, effective June 11, 1978; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 13 SDR 89, effective January 19, 1987; 15 SDR 197, effective June 25, 1989; 24 SDR 72, effective November 30, 1997; 25 SDR 100, effective February 3, 1999.
General Authority: SDCL 28-7A-3(9).
Law Implemented: SDCL 28-1-65 , 28-1-66 , 28-7A-3(9).