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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:25

Notice of change in bank or account number

Official textsdlegislature.gov

The taxpayer remitting tax payments by ETP must notify the department of any change in bank or account number by the twenty-third day of the month in which the next electronic payment is due or on the last workday immediately preceding the twenty-third day if the twenty-third day falls on a Saturday, Sunday, or holiday.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32.

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In this chapter (40 sections)
  1. 64:01:01:05 · Rules of practice and procedure
  2. 64:01:01:06 · Repealed
  3. 64:01:01:07 · Repealed
  4. 64:01:01:08 · Procedure to obtain declaratory ruling
  5. 64:01:01:09 · Hearings on petition to obtain declaratory ruling
  6. 64:01:01:10 · Decisions
  7. 64:01:01:11 · Construction
  8. 64:01:01:12 · Conduct of hearings
  9. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  10. 64:01:01:14 · All parties to be heard
  11. 64:01:01:15 · Repealed
  12. 64:01:01:16 · Evidence receivable
  13. 64:01:01:17 · Repealed
  14. 64:01:01:18 · Void
  15. 64:01:01:19 · Forms
  16. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  17. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  18. 64:01:01:22 · Use of fedwire in emergencies
  19. 64:01:01:23 · Use of check in emergencies
  20. 64:01:01:24 · Repealed
  21. 64:01:01:25 · Notice of change in bank or account number
  22. 64:01:01:26 · Dishonored transaction -- Fee
  23. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  24. 64:01:01:28 · Audit review
  25. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  26. 64:01:01:30 · New facilities refund -- Application for permit
  27. 64:01:01:31 · New facilities refund -- Documentation to support claim
  28. 64:01:01:32 · Electronic or digital signature
  29. 64:01:01:33 · Application for direct payment permit
  30. 64:01:01:34 · Qualification process and requirements for direct payment…
  31. 64:01:01:35 · Record keeping requirements for direct payment permit…
  32. 64:01:01:36 · Reporting of tax for direct payment permit holders
  33. 64:01:01:37 · Certain transactions not permitted for direct payment…
  34. 64:01:01:38 · Duties of direct payment permit holders
  35. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  36. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  37. 64:01:01:41 · Revocation of direct payment permit
  38. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  39. 64:01:01:43 · Maintenance and access to taxpayer records
  40. 64:01:01:44 · Requirements for machine-sensible records
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