South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:13 - Determination of residence
Universal Citation: SD Admin Rules 64:47:02:13
Current through Register Vol. 51, page 43, September 23, 2024
The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a certain place and intends to remain there permanently or indefinitely. In addition the following shall be indicators of a person's residence:
(1) Maintenance of a permanent abode;
(2) Automobile registration;
(3) Drivers license;
(4) Voting residence; or
(5) Payment of personal property taxes.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2.
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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