64:47:02:17.  Proof of residency. Any claimant for tax relief who represents that the claimant has been a resident of South Dakota for five years shall, upon request, furnish proof of the claimant's residency. The enumerated indicators contained in § 64:47:02:13 are indicative but not conclusive of residency.

          Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority: SDCL 10-18A-15.

          Law Implemented: SDCL 10-18A-2(2).