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SOUTH DAKOTA BOARD OF REGENTS Budget and Finance AGENDA ITEM: 7 Q DATE: April 24, 2019 **************************************************************************** SUBJECT SDSU Transfer of Facilities

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The state of South Dakota refers to the tax form that must be filed by individuals and businesses in South Dakota to report their income and pay any taxes owed.

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All residents of South Dakota who have taxable income or businesses operating in South Dakota are required to file the state tax form.

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