<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.s09192fee-8969-48dd-a3ed-0602c9eabd4cP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s09192fee-8969-48dd-a3ed-0602c9eabd4cC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s09192fee-8969-48dd-a3ed-0602c9eabd4c000000 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s09192fee-8969-48dd-a3ed-0602c9eabd4c000001 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: left; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004 { 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="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0">ADMINISTRATIVE RULES</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0"><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4c000000"> </span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0">DEPARTMENT OF REVENUE</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0"><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4c000001"> </span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0"><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4c000001"> </span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">Article</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:02"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:02</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Savings and loans, Repealed.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:04"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:04</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Gaming commission -- Racing.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:06"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:06</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Insurance.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:07"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:07</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Banking.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:08"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:08</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Securities.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:18"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:18</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Gaming Commission -- Deadwood gambling.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:36"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:36</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Abstracters.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:69"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:69</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Real estate brokers and salespersons.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=20:74"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">20:74</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Home inspectors.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=48:01"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">48:01</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Instant lottery requirements.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=48:02"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">48:02</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Video lottery requirements.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=48:03"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">48:03</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                On-line lottery requirements.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=61:24"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">61:24</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Vehicle dealer licensing.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:01"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:01</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Administration.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:02"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:02</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Certification of assessing officers.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:03"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:03</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Property tax.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:04"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:04</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Assessor's handbook.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:05"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:05</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Sales ratio.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:06"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:06</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Sales tax.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:07"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:07</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Contractors' excise tax.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:09"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:09</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Use tax.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:10"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:10</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Amusement devices.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:12"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:12</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Bingo-lottery gaming products</span><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">, Repealed</span><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:13"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:13</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Ancillary fee collections.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:16"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:16</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Boat registration.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:17"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:17</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Mobile/manufactured home registration.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:21"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:21</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Fuel taxes.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:26"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:26</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Banks and financial institutions.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:27"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:27</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Mineral tax.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:28"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:28</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Vehicle licensing.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:29"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:29</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Motor vehicle registration.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:30"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:30</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Vehicle identification numbering system.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:32"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:32</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Vehicle regulation.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:33"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:33</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Commercial licensing.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:34"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:34</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Handicapped parking.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:35"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:35</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Coin-operated laundries.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:41"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:41</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Utilities.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:44"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:44</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Cigarettes.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:47"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:47</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Tax relief.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:75"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:75</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Alcoholic beverages.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=64:80"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">64:80</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Inheritance tax</span><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">, Repealed</span><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=74:32"><span class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000004">74:32</span></a><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cC0-000003">                Petroleum inspection and release compensation.</span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4c000001"> </span></p><p dir="ltr" class="s09192fee-8969-48dd-a3ed-0602c9eabd4cP0-000002"><span xml:space="preserve" class="s09192fee-8969-48dd-a3ed-0602c9eabd4c000001"> </span></p></div></body></html>