South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:01 - Definitions
Current through Register Vol. 50, page 114, March 25, 2024
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.
General Authority: SDCL 10-45-47.1, 10-59-38.
Law Implemented: SDCL 10-1-1, 10-1-2, 10-59-26.