64:04:01:04.01.  Time limitation for submission of information to the secretary. No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved by the secretary.

          Source:  27 SDR 147, effective July 8, 2001.

          General Authority:SDCL 10-6-33.13(1).

          Law Implemented:SDCL 10-1-17, 10-11-54, 10-11-55.