64:01:01:01.  Definitions. 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.

          Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003.

          General Authority:SDCL 10-45-47.1, 10-59-38.

          Law Implemented:SDCL 10-1-1, 10-1-2, 10-59-26.

          64:01:01:01.01.  Impartial hearing examiner.Repealed.

          Source: 17 SDR 4, effective July 18, 1990; repealed 20 SDR 103, effective January 10, 1994.