South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:02:01:03

Certification required

Official textsdlegislature.gov

Last amended: Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 28 SDR 178, effective July 1, 2002 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-3-1.2. Law Implemented: SDCL 10-3-1.1, 10-3-1.2. Rule 64:02:01:03.01 Tem

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  20. 64:02:01:02 · Repealed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  22. 64:02:01:04 · Repealed
  23. 64:02:01:05 · Repealed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  25. 64:02:01:07 · Repealed
  26. 64:02:01:08 · Repealed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  28. 64:02:01:10 · Repealed
  29. 64:02:01:11 · Repealed
  30. 64:02:01:12 · Repealed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  33. 64:02:01:15 · Repealed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