Section 36-20B-32.3 - Firm permits--Out-of-state firms performing other in-state services. - South-dakota Statutes

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36-20B-32.3. Firm permits--Out-of-state firms performing other in-state services. A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and
(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.

Source: SL 2009, ch 185, § 7.

State Codes and Statutes

Statutes > South-dakota > Title-36 > Chapter-20b > Statute-36-20b-32-3

36-20B-32.3. Firm permits--Out-of-state firms performing other in-state services. A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and
(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.

Source: SL 2009, ch 185, § 7.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-36 > Chapter-20b > Statute-36-20b-32-3

36-20B-32.3. Firm permits--Out-of-state firms performing other in-state services. A firm that does not have an office in this state and is not subject to the requirements pursuant to subdivision 36-20B-32.1(3) or § 36-20B-32.2 may perform other professional services while using the title CPAs, CPA firm, PAs, or PA firm in this state without a permit issued under this chapter only if:
(1) The firm performs the services through an individual with practice privileges under the provisions of § 36-20B-66 or 36-20B-67; and
(2) The firm can lawfully do so in the state where the individual with practice privileges has a principal place of business.

Source: SL 2009, ch 185, § 7.