<html> <head> <title>Rule 64:05:01:03 Sales proven unusable to be mailed to department.</title> <META NAME="Keywords" Content="Administrative Rules 64:05:01:03"> <META NAME="Description" Content="Administrative Rules 64:05:01:03 Sales proven unusable to be mailed to department."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:05:01:03.&nbsp;&nbsp;Sales proven unusable to be mailed to department.</b> Any abstracted sale proven to be unusable in the sales ratio study through the verification process for the reasons listed in SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-56">10-11-56</A> shall be mailed to the department, marked as a reject. Documentation of a rejected sale must be on file in the office of the director of equalization.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-1-17">10-1-17</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-54">10-11-54.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-55">10-11-55</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-56">10-11-56.</A></p> </div> </body> </html>