South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:01 - Definitions

Universal Citation: SD Admin Rules 64:01:01:01

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.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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