<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.sb01dc175-51fe-45f1-b873-8edaace1ef41P0 { 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.sb01dc175-51fe-45f1-b873-8edaace1ef41C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; 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padding-top: 0; border-right: solid windowtext 1.0pt; padding-right: 5.4pt; border-bottom: solid windowtext 1.0pt; padding-bottom: 0; border-left: solid windowtext 1.0pt; padding-left: 5.4pt; } span.sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007 { 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="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:05:01:06"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000000">64:05:01:06</span></a><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">.  Time for filing.</span><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0"> The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows:</span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p><div align="center"><table dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000003"><tr><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000004"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">Transfers Filed in Register of Deeds During Month of</span></p></td><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000006"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">Submit to Department of Revenue on or before</span></p></td></tr><tr><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000004"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">November, December, January, February, March, April</span></p></td><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000006"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">June 1</span></p></td></tr><tr><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000004"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">May, June</span></p></td><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000006"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">August 1</span></p></td></tr><tr><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000004"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">July, August</span></p></td><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000006"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">October 1</span></p></td></tr><tr><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000004"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">September, October</span></p></td><td class="sb01dc175-51fe-45f1-b873-8edaace1ef41000006"><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">December 1</span></p></td></tr></table></div><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0-000005"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">    The director of equalization shall verify each transfer of any manufactured home and transmit the data to the department within 30 days after receipts of the transfer information.</span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">    </span><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">Source:</span><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0"> 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 27 SDR 147, effective July 8, 2001.</span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">    </span><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">General Authority:</span><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">10-6-</span><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">124</span></a><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">(1).</span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">    </span><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000001">Law Implemented:</span><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-17"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">10-1-17</span></a><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-105"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">10-6-105</span></a><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-54"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">10-11-54</span></a><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-55"><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0-000007">10-11-55</span></a><span class="sb01dc175-51fe-45f1-b873-8edaace1ef41C0">.</span></p><p dir="ltr" class="sb01dc175-51fe-45f1-b873-8edaace1ef41P0"><span xml:space="preserve" class="sb01dc175-51fe-45f1-b873-8edaace1ef41000002"> </span></p></div></body></html>