<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s40c1aa43-0fab-493c-8307-279d760a7b2eP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s40c1aa43-0fab-493c-8307-279d760a7b2eC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s40c1aa43-0fab-493c-8307-279d760a7b2e000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:05:01:02.01"><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000000">64:05:01:02.01</span></a><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000001">.  Annual sales ratio audit.</span><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0"> The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation showing special and unique financing or that personal property was included in the sale.</span></p><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2e000002"> </span></p><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">    </span><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000001">Source:</span><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0"> 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992.</span></p><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">    </span><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000001">General Authority:</span><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000003">10-6-</span><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000003">124</span></a><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">(1)</span><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">.</span></p><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">    </span><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000001">Law Implemented:</span><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-54"><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0-000003">10-11-54</span></a><span class="s40c1aa43-0fab-493c-8307-279d760a7b2eC0">.</span></p><p dir="ltr" class="s40c1aa43-0fab-493c-8307-279d760a7b2eP0"><span xml:space="preserve" class="s40c1aa43-0fab-493c-8307-279d760a7b2e000002"> </span></p></div></body></html>