64:05:01:06. Time for filing. The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows:
|
Transfers Filed in Register of Deeds During Month of |
Submit to Department of Revenue on or before |
|
November, December, January, February, March, April |
June 1 |
|
May, June |
August 1 |
|
July, August |
October 1 |
|
September, October |
December 1 |
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.
Source: 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.
General Authority:SDCL 10-6-33.13(1).
