South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:20 — Forms

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64:06:01:20. Forms . The department shall furnish copies
of the applicable forms, when
possible , to persons liable for the tax. A retailer is not
excused from making a return by the fact that no form has been furnished to the
retailer. A retailer not supplied with the proper form shall apply to the
department for it in time to make the report and remittance within the time
prescribed.

Last amended: Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-33A-16(2) 10-45-47.1(2) , 10-45D-13(2) , 10-46E-11(2) , 10-52A-7(2) , 49-31-51.1(1). Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46A-8, 10-46A-1.8, 10-46E-8,

Source: official text