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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:30

New facilities refund -- Application for permit

Official textsdlegislature.gov

The owner of the project or the owner's authorized representative must sign the application for a permit authorized by SDCL 10-45B-6 or 49-34A-86. The application shall be accompanied by copies of the cost estimates for the project and the construction contract, purchase orders, or other documents showing the costs or prospective costs of the project.

Last amended: Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; 28 SDR 69, effective November 21, 2001. General Authority: SDCL 10-45-47.1(1) , 10-45B-12 , 10-46-35.1(1) , 49-34A-92. Law Implemented: SDCL 10-45B-6 , 49-34A-86.

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In this chapter (40 sections)
  1. 64:01:01:10 · Decisions
  2. 64:01:01:11 · Construction
  3. 64:01:01:12 · Conduct of hearings
  4. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  5. 64:01:01:14 · All parties to be heard
  6. 64:01:01:15 · Repealed
  7. 64:01:01:16 · Evidence receivable
  8. 64:01:01:17 · Repealed
  9. 64:01:01:18 · Void
  10. 64:01:01:19 · Forms
  11. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  12. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  13. 64:01:01:22 · Use of fedwire in emergencies
  14. 64:01:01:23 · Use of check in emergencies
  15. 64:01:01:24 · Repealed
  16. 64:01:01:25 · Notice of change in bank or account number
  17. 64:01:01:26 · Dishonored transaction -- Fee
  18. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  19. 64:01:01:28 · Audit review
  20. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  21. 64:01:01:30 · New facilities refund -- Application for permit
  22. 64:01:01:31 · New facilities refund -- Documentation to support claim
  23. 64:01:01:32 · Electronic or digital signature
  24. 64:01:01:33 · Application for direct payment permit
  25. 64:01:01:34 · Qualification process and requirements for direct payment…
  26. 64:01:01:35 · Record keeping requirements for direct payment permit…
  27. 64:01:01:36 · Reporting of tax for direct payment permit holders
  28. 64:01:01:37 · Certain transactions not permitted for direct payment…
  29. 64:01:01:38 · Duties of direct payment permit holders
  30. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  31. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  32. 64:01:01:41 · Revocation of direct payment permit
  33. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  34. 64:01:01:43 · Maintenance and access to taxpayer records
  35. 64:01:01:44 · Requirements for machine-sensible records
  36. 64:01:01:45 · Requirements for electronic data interchange
  37. 64:01:01:46 · Description of process that creates records
  38. 64:01:01:47 · Maintenance of machine-sensible records
  39. 64:01:01:48 · Access to machine-sensible records
  40. 64:01:01:49 · Taxpayer creation of machine-sensible records for…
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