64:47:01:03.  Proper time period for filing claims. The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May 1, next following the claimant's tax year.

          Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987.

          General Authority: SDCL 10-45A-16.

          Law Implemented: SDCL 10-45A-8.