S.D. Admin. R. 64:01:01:01

Current through Register Vol. 51, page 57, November 12, 2024

Section 64:01:01:01 - Definitions

Terms used in this title mean:

(1) "Department," the Department of Revenue and Regulation;

(2) "Secretary," the secretary of Revenue and Regulation;

(3) "Quarter," a calendar quarter or three months, specifically January through March, April through June, July through September, and October through December.

(4) "Bimonthly," a calendar period of two months, specifically January-February, March-April, May-June, July-August, September-October, and November-December;

(5) "Impartial hearing examiner," one who is not interested in the outcome of the case;

(6) "ETP," an electronic tax payment;

(7) "Fedwire," a transfer of funds from an account in one bank to an account in another bank handled electronically through the Federal Reserve System.

S.D. Admin. R. 64:01:01:01

SL 1975, ch 16, § 1; 11 SDR 1, effective 7/19/1984; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 17 SDR 4, effective 7/18/1990; 21 SDR 219, effective 7/1/1995; 30 SDR 58, effective 11/5/2003.

General Authority: SDCL 10-45-47.1, 10-59-38.

Law Implemented: SDCL 10-1-1, 10-1-2, 10-59-26.