South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:29 — Municipal tax -- Administration and reporting

lrpr14533
lrpr14296
2
0
2007-06-25T18:04:00Z
2007-06-27T13:20:00Z
2007-06-27T13:20:00Z
1
98
562
State of South Dakota
4
1
659
10.6830
Clean
MicrosoftInternetExplorer4
64:06:01:29. Municipal tax -- Administration and reporting.
Reporting of the municipal taxes administered by the department under SDCL chapters 10-52 and 10-52A shall be incorporated in state tax return forms. Only one return form must be filed to report and remit both state and municipal taxes due.

Last amended: Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007. General Authority: SDCL 10-52-4 , 10-52A-7(2). Law Implemented: SDCL 10-52-4 , 10-52A-4.2. Rule 64:06:01:29.01 Repealed. 64:06:01:29.01. City to notify secretary of adoption of local sales and use tax. Repealed. Source: 15 SDR 58, effect

Source: official text