Rule 64:26:02:08 Exclusion of factors.
of factors. In computing a taxpayer's apportionment ratio, the secretary
shall exclude any one or more of the payroll, property, or receipts factors
when the factor or factors amount to less than 30 percent of the final average
ratio. When any factors are excluded, the denominator of the apportionment
ratio is reduced by the number of factors excluded.
Source: 4 SDR 35,
effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987.
General Authority:SDCL 10-43-42.1.
Law Implemented:SDCL 10-43-29.1.
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