South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:41 — Revocation of direct payment permit
A
direct payment permit is not transferable, and the use of a direct payment
permit may not be assigned to a third party. Direct payment permits may be
revoked by the secretary whenever the secretary determines that the business
holding the permit has not complied with the provisions of this regulation or
that the revocation is in the best interests of the department. The holder of a
direct payment permit may contest a revocation pursuant to the provisions of SDCL chapter 1-26.
Source: official text