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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:52

Effective date of rate changes

Official textsdlegislature.gov

The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

# (1)

For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

# (2)

For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

Last amended: Source: 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 10-45-30.1 , 10-45-30.2.

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In this chapter (40 sections)
  1. 64:01:01:32 · Electronic or digital signature
  2. 64:01:01:33 · Application for direct payment permit
  3. 64:01:01:34 · Qualification process and requirements for direct payment…
  4. 64:01:01:35 · Record keeping requirements for direct payment permit…
  5. 64:01:01:36 · Reporting of tax for direct payment permit holders
  6. 64:01:01:37 · Certain transactions not permitted for direct payment…
  7. 64:01:01:38 · Duties of direct payment permit holders
  8. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  9. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  10. 64:01:01:41 · Revocation of direct payment permit
  11. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  12. 64:01:01:43 · Maintenance and access to taxpayer records
  13. 64:01:01:44 · Requirements for machine-sensible records
  14. 64:01:01:45 · Requirements for electronic data interchange
  15. 64:01:01:46 · Description of process that creates records
  16. 64:01:01:47 · Maintenance of machine-sensible records
  17. 64:01:01:48 · Access to machine-sensible records
  18. 64:01:01:49 · Taxpayer creation of machine-sensible records for…
  19. 64:01:01:50 · Requirements for conversion of hard-copy records to an…
  20. 64:01:01:51 · Effect of maintaining machine-sensible records on…
  21. 64:01:01:52 · Effective date of rate changes
  22. 64:01:01:53 · Effective date local rate changes -- Sales from…
  23. 64:02:01:01 · Definitions
  24. 64:02:01:02 · Repealed
  25. 64:02:01:03 · Certification required
  26. 64:02:01:04 · Repealed
  27. 64:02:01:05 · Repealed
  28. 64:02:01:06 · Passing score
  29. 64:02:01:07 · Repealed
  30. 64:02:01:08 · Repealed
  31. 64:02:01:09 · Examinations administered by department -- Contents
  32. 64:02:01:10 · Repealed
  33. 64:02:01:11 · Repealed
  34. 64:02:01:12 · Repealed
  35. 64:02:01:13 · Revocation of certification -- Right of appeal
  36. 64:02:01:14 · Certified appraiser assessor
  37. 64:02:01:15 · Repealed
  38. 64:02:01:16 · Training courses
  39. 64:02:01:17 · Repealed
  40. 64:02:01:18 · Repealed
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