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:
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Transfers Filed in Register of Deeds During Month of
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Submit to Department of Revenue on or before
|
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November, December,
January, February, March, April
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June 1
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May, June
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August 1
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July, August
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October 1
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September, October
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December 1
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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).
Law Implemented:SDCL 10-1-17, 10-11-54, 10-11-55.