<html> <head> <title>Rule 64:47:02:02 Proper time period for filing claims.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:02:02"> <META NAME="Description" Content="Administrative Rules 64:47:02:02 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>64:47:02:02.&nbsp;&nbsp;Proper time period for filing claims.</b> The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July 1 next following the claimant's tax year.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-18A-15">10-18A-15.</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=10-18A-7">10-18A-7.</A></p> </div> </body> </html>