South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:27 - Mineral tax
Chapter 64:27:01 - Mines and mining
Section 64:27:01:13 - Travel expenses
Universal Citation: SD Admin Rules 64:27:01:13
Current through Register Vol. 50, page 114, March 25, 2024
Expenses incurred while traveling within this state for general business purposes is deductible as a general administrative expense.
Expenses for travel outside South Dakota but beginning or ending within this state and incurred for general business purposes is deductible as a general administrative expense.
General Authority: SDCL 10-39-49.
Law Implemented: SDCL 10-39-45.2(12).
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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