<html> <head> <title>Rule 64:47:01:03 Proper time period for filing claims.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:01:03"> <META NAME="Description" Content="Administrative Rules 64:47:01:03 Proper time period for filing claims."> <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>64:47:01:03.&nbsp;&nbsp;Proper time period for filing claims.</b> The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May 1, next following the claimant's tax year.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-16">10-45A-16.</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=10-45A-8">10-45A-8.</A></p> </div> </body> </html>