South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:24

Repealed

Official textsdlegislature.gov

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 25 SDR 167, effective July 1, 1999.

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In this chapter (40 sections)
  1. 64:01:01:04 · Public requests for information
  2. 64:01:01:05 · Rules of practice and procedure
  3. 64:01:01:06 · Repealed
  4. 64:01:01:07 · Repealed
  5. 64:01:01:08 · Procedure to obtain declaratory ruling
  6. 64:01:01:09 · Hearings on petition to obtain declaratory ruling
  7. 64:01:01:10 · Decisions
  8. 64:01:01:11 · Construction
  9. 64:01:01:12 · Conduct of hearings
  10. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  11. 64:01:01:14 · All parties to be heard
  12. 64:01:01:15 · Repealed
  13. 64:01:01:16 · Evidence receivable
  14. 64:01:01:17 · Repealed
  15. 64:01:01:18 · Void
  16. 64:01:01:19 · Forms
  17. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  18. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  19. 64:01:01:22 · Use of fedwire in emergencies
  20. 64:01:01:23 · Use of check in emergencies
  21. 64:01:01:24 · Repealed
  22. 64:01:01:25 · Notice of change in bank or account number
  23. 64:01:01:26 · Dishonored transaction -- Fee
  24. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  25. 64:01:01:28 · Audit review
  26. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  27. 64:01:01:30 · New facilities refund -- Application for permit
  28. 64:01:01:31 · New facilities refund -- Documentation to support claim
  29. 64:01:01:32 · Electronic or digital signature
  30. 64:01:01:33 · Application for direct payment permit
  31. 64:01:01:34 · Qualification process and requirements for direct payment…
  32. 64:01:01:35 · Record keeping requirements for direct payment permit…
  33. 64:01:01:36 · Reporting of tax for direct payment permit holders
  34. 64:01:01:37 · Certain transactions not permitted for direct payment…
  35. 64:01:01:38 · Duties of direct payment permit holders
  36. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  37. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  38. 64:01:01:41 · Revocation of direct payment permit
  39. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  40. 64:01:01:43 · Maintenance and access to taxpayer records
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