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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:32

Electronic or digital signature

Official textsdlegislature.gov

A taxpayer's unique password and PIN that are transmitted in conjunction with a return filed through any electronic means constitute a signature.

Last amended: Source: 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-59-38(2). Law Implemented: SDCL 10-59-37.

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In this chapter (40 sections)
  1. 64:01:01:12 · Conduct of hearings
  2. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  3. 64:01:01:14 · All parties to be heard
  4. 64:01:01:15 · Repealed
  5. 64:01:01:16 · Evidence receivable
  6. 64:01:01:17 · Repealed
  7. 64:01:01:18 · Void
  8. 64:01:01:19 · Forms
  9. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  10. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  11. 64:01:01:22 · Use of fedwire in emergencies
  12. 64:01:01:23 · Use of check in emergencies
  13. 64:01:01:24 · Repealed
  14. 64:01:01:25 · Notice of change in bank or account number
  15. 64:01:01:26 · Dishonored transaction -- Fee
  16. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  17. 64:01:01:28 · Audit review
  18. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  19. 64:01:01:30 · New facilities refund -- Application for permit
  20. 64:01:01:31 · New facilities refund -- Documentation to support claim
  21. 64:01:01:32 · Electronic or digital signature
  22. 64:01:01:33 · Application for direct payment permit
  23. 64:01:01:34 · Qualification process and requirements for direct payment…
  24. 64:01:01:35 · Record keeping requirements for direct payment permit…
  25. 64:01:01:36 · Reporting of tax for direct payment permit holders
  26. 64:01:01:37 · Certain transactions not permitted for direct payment…
  27. 64:01:01:38 · Duties of direct payment permit holders
  28. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  29. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  30. 64:01:01:41 · Revocation of direct payment permit
  31. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  32. 64:01:01:43 · Maintenance and access to taxpayer records
  33. 64:01:01:44 · Requirements for machine-sensible records
  34. 64:01:01:45 · Requirements for electronic data interchange
  35. 64:01:01:46 · Description of process that creates records
  36. 64:01:01:47 · Maintenance of machine-sensible records
  37. 64:01:01:48 · Access to machine-sensible records
  38. 64:01:01:49 · Taxpayer creation of machine-sensible records for…
  39. 64:01:01:50 · Requirements for conversion of hard-copy records to an…
  40. 64:01:01:51 · Effect of maintaining machine-sensible records on…
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