ARSD 67:46:01:27
If two states dispute an individual's state of residence and the dispute cannot be resolved according to §§ 67:46:01:17 to 67:46:01:26, inclusive, the state where the individual is physically located is the state of residence.
Source: 11 SDR 86, effective December 30, 1984; transferred from § 67:16:18:04.10, effective August 23, 1992; transferred from § 67:46:03:14, 41 SDR 93, effective December 3, 2014.
General Authority: SDCL 28-6-1.
Law Implemented: SDCL 28-6-1.