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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:05:01:06

Time for filing

Official textsdlegislature.gov

The director of equalization of each county shall verify real estate transfers and transmit the data to the department as follows:
Transfers Filed in Register of Deeds During Month of
Submit to Department of Revenue on or before
November, December, January, February, March, April
June 1
May, June
August 1
July, August
October 1
September, October
December 1
The director of equalization shall verify each transfer of any manufactured home and transmit the data to the department within 30 days after receipts of the transfer information.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 15 SDR 58, effective October 19, 1988; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; 27 SDR 147, effective July 8, 2001. General Authority: SDCL 10-6- 124 (1). Law Implemented: SDCL 10-1-17 , 10-6-105 , 10-11-54 , 10-11-55 .

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  2. 64:04:01:22 · Repealed
  3. 64:04:01:23 · Repealed
  4. 64:04:01:24 · Repealed
  5. 64:04:01:25 · Repealed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  7. 64:04:01:27 · Repealed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  9. 64:04:01:29 · Repealed
  10. 64:04:01:30 · Repealed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  19. 64:05:01:04 · Repealed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  22. 64:05:01:07 · Repealed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  27. 64:06:01:03 · Repealed
  28. 64:06:01:04 · Repealed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