S.D. Admin. R. 47:06:02:17

Current through Register Vol. 51, page 30, September 3, 2024
Section 47:06:02:17 - Reserve account transfer for segregable portion of a business - Computation date

The computation date shall be the effective date of the transfer of the segregable unit.

S.D. Admin. R. 47:06:02:17

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 39 SDR 127, effective 1/23/2013.

General Authority: SDCL 61-5-42.

Law Implemented: SDCL 61-5-42.