South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:41
Revocation of direct payment permit
Official textsdlegislature.gov
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.
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In this chapter (40 sections)
- 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
- 64:01:01:22 · Use of fedwire in emergencies
- 64:01:01:23 · Use of check in emergencies
- 64:01:01:24 · Repealed
- 64:01:01:25 · Notice of change in bank or account number
- 64:01:01:26 · Dishonored transaction -- Fee
- 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
- 64:01:01:28 · Audit review
- 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
- 64:01:01:30 · New facilities refund -- Application for permit
- 64:01:01:31 · New facilities refund -- Documentation to support claim
- 64:01:01:32 · Electronic or digital signature
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…
- 64:01:01:41 · Revocation of direct payment permit
- 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
- 64:01:01:43 · Maintenance and access to taxpayer records
- 64:01:01:44 · Requirements for machine-sensible records
- 64:01:01:45 · Requirements for electronic data interchange
- 64:01:01:46 · Description of process that creates records
- 64:01:01:47 · Maintenance of machine-sensible records
- 64:01:01:48 · Access to machine-sensible records
- 64:01:01:49 · Taxpayer creation of machine-sensible records for…
- 64:01:01:50 · Requirements for conversion of hard-copy records to an…
- 64:01:01:51 · Effect of maintaining machine-sensible records on…
- 64:01:01:52 · Effective date of rate changes
- 64:01:01:53 · Effective date local rate changes -- Sales from…
- 64:02:01:01 · Definitions
- 64:02:01:02 · Repealed
- 64:02:01:03 · Certification required
- 64:02:01:04 · Repealed
- 64:02:01:05 · Repealed
- 64:02:01:06 · Passing score
- 64:02:01:07 · Repealed