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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:08

Procedure to obtain declaratory ruling

Official textsdlegislature.gov

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64:01:01:08. Procedure to obtain declaratory ruling. An individual may apply for a declaratory ruling by filing a petition directed to the secretary which states generally the factual situation existing under which the question arises. The petition must be verified by the petitioner, except that matters not within the personal knowledge of the petitioner may be on information or belief. The petition shall identify all persons who have or claim any interest which would be affected by the declaratory ruling. When declaratory relief is sought all persons who have or claim any interest which would be affected by the declaration shall be made parties.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-15. Declaratory Ruling: This request for a ruling from the Department of Revenue and Regulation regarding its interpretation of SDCL 35-4-2.10 and SDCL 35-4-110 to 35-4-119, inclusive, as applied to 10 different factual scenarios. Secretary of Revenue and Regulation Declaratory Ruling No. 08-01. Declaratory Ruling: A contest

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In this chapter (40 sections)
  1. 64:01:01:01 · Definitions
  2. 64:01:01:02 · Repealed
  3. 64:01:01:03 · Repealed
  4. 64:01:01:04 · Public requests for information
  5. 64:01:01:05 · Rules of practice and procedure
  6. 64:01:01:06 · Repealed
  7. 64:01:01:07 · Repealed
  8. 64:01:01:08 · Procedure to obtain declaratory ruling
  9. 64:01:01:09 · Hearings on petition to obtain declaratory ruling
  10. 64:01:01:10 · Decisions
  11. 64:01:01:11 · Construction
  12. 64:01:01:12 · Conduct of hearings
  13. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  14. 64:01:01:14 · All parties to be heard
  15. 64:01:01:15 · Repealed
  16. 64:01:01:16 · Evidence receivable
  17. 64:01:01:17 · Repealed
  18. 64:01:01:18 · Void
  19. 64:01:01:19 · Forms
  20. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  21. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  22. 64:01:01:22 · Use of fedwire in emergencies
  23. 64:01:01:23 · Use of check in emergencies
  24. 64:01:01:24 · Repealed
  25. 64:01:01:25 · Notice of change in bank or account number
  26. 64:01:01:26 · Dishonored transaction -- Fee
  27. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  28. 64:01:01:28 · Audit review
  29. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  30. 64:01:01:30 · New facilities refund -- Application for permit
  31. 64:01:01:31 · New facilities refund -- Documentation to support claim
  32. 64:01:01:32 · Electronic or digital signature
  33. 64:01:01:33 · Application for direct payment permit
  34. 64:01:01:34 · Qualification process and requirements for direct payment…
  35. 64:01:01:35 · Record keeping requirements for direct payment permit…
  36. 64:01:01:36 · Reporting of tax for direct payment permit holders
  37. 64:01:01:37 · Certain transactions not permitted for direct payment…
  38. 64:01:01:38 · Duties of direct payment permit holders
  39. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  40. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
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