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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:05:01:02

Directors to record sales information

Official textsdlegislature.gov

County directors shall record sales information on real estate sales cards for each real estate sale and on mobile home sales cards for each mobile home sale.
Such information shall be taken from real estate transfer forms furnished monthly by the county register of deeds and the mobile home sales cards furnished by the department.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-1-17. Law Implemented: SDCL 10-11-55. 64:05:01:02.01 . Annual sales ratio audit. The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation sh

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In this chapter (40 sections)
  1. 64:04:01:17 · Transferred
  2. 64:04:01:18 · Transferred
  3. 64:04:01:19 · Repealed
  4. 64:04:01:20 · South Dakota Real Estate Appraisal Manual
  5. 64:04:01:21 · Transferred
  6. 64:04:01:22 · Repealed
  7. 64:04:01:23 · Repealed
  8. 64:04:01:24 · Repealed
  9. 64:04:01:25 · Repealed
  10. 64:04:01:26 · Definition of manufactured and mobile home dealer's…
  11. 64:04:01:27 · Repealed
  12. 64:04:01:28 · Form required for opt out resolution
  13. 64:04:01:29 · Repealed
  14. 64:04:01:30 · Repealed
  15. 64:04:01:31 · Establishing equalization factor
  16. 64:04:01:32 · Transferred
  17. 64:04:01:33 · Transferred
  18. 64:04:01:34 · Transferred
  19. 64:04:01:35 · Transferred
  20. 64:05:01:01 · Definitions
  21. 64:05:01:02 · Directors to record sales information
  22. 64:05:01:03 · Sales proven unusable to be mailed to department
  23. 64:05:01:04 · Repealed
  24. 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
  25. 64:05:01:06 · Time for filing
  26. 64:05:01:07 · Repealed
  27. 64:05:01:08 · Sales included in analysis
  28. 64:06:01:00 · Definitions
  29. 64:06:01:01 · Armed services personnel and veterans
  30. 64:06:01:02 · Bond
  31. 64:06:01:03 · Repealed
  32. 64:06:01:04 · Repealed
  33. 64:06:01:05 · Change in ownership
  34. 64:06:01:06 · Casual or occasional sales
  35. 64:06:01:07 · Issuance and use of permits restricted
  36. 64:06:01:08 · Exemption certificates
  37. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  38. 64:06:01:10 · Consignment sales
  39. 64:06:01:11 · Repealed
  40. 64:06:01:12 · Defective merchandise
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