ARSD 67:46:05:03
Nonliquid resources are valued according to their equity value, except as otherwise provided for automobiles.
Source: 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; transferred from § 67:16:20:01.02, effective August 23, 1992.
General Authority: SDCL 28-6-1.
Law Implemented: SDCL 28-6-1.