Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:44

Sale of business permit not transferable

Official textsdlegislature.gov

lrpr14533 lrpr14296
2
0
2006-06-30T16:37:00Z
2006-06-30T16:37:00Z
1
124
712
State of South Dakota
5
1
835
10.4219
Clean
MicrosoftInternetExplorer4
64:06:01:44. Sale of business permit not transferable.
When the holder of a tax permit sells the business to another person, all tax for which the holder is liable becomes due immediately. The holder of the tax permit shall immediately notify the department and surrender the permit for cancellation and shall, within 15 days, make a final tax return and remit all tax due. The purchaser of the business shall apply for a new permit in the purchaser's own name.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 30 SDR 58, effective November 5, 2003; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(1) , 10-45D-13(1) , 10-46E-11(2), 10-52A-7(1). Law Implemented: SDCL 10-45-24 , 10-45D-12 , 10-46E-8, 10 -52A-6.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  2. 64:06:01:25 · Interstate sales -- Originating in other states
  3. 64:06:01:26 · Repealed
  4. 64:06:01:27 · Repealed
  5. 64:06:01:28 · Repealed
  6. 64:06:01:29 · Municipal tax -- Administration and reporting
  7. 64:06:01:30 · Municipal tax -- No special permit required
  8. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  9. 64:06:01:32 · Repealed
  10. 64:06:01:33 · Permit for each place of business in state
  11. 64:06:01:34 · Credit for tax previously paid
  12. 64:06:01:35 · Required records for sales, rentals, and leases
  13. 64:06:01:36 · Repealed
  14. 64:06:01:37 · Refunds to consumers
  15. 64:06:01:38 · Relief agencies
  16. 64:06:01:39 · Return of tax reports and telecommunications access fees
  17. 64:06:01:40 · Preparation of return
  18. 64:06:01:41 · Returned merchandise
  19. 64:06:01:42 · Representing out of state dealers -- Extra permits
  20. 64:06:01:43 · Sales by loan or finance companies
  21. 64:06:01:44 · Sale of business permit not transferable
  22. 64:06:01:45 · Repealed
  23. 64:06:01:46 · Repealed
  24. 64:06:01:47 · Transferred
  25. 64:06:01:48 · Transferred
  26. 64:06:01:49 · Student sororities and fraternities
  27. 64:06:01:50 · Tax on gross receipts
  28. 64:06:01:51 · Repealed
  29. 64:06:01:52 · Transferred
  30. 64:06:01:54 · Temporary tax permits
  31. 64:06:01:55 · Temporary tax permit -- Application
  32. 64:06:01:56 · Bond -- Cancellation
  33. 64:06:01:57 · Transferred
  34. 64:06:01:58 · Reimbursement for expenditures
  35. 64:06:01:59 · Newspaper sales
  36. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  37. 64:06:01:61 · Application of sourcing rules
  38. 64:06:01:62 · Definition of terms used in sourcing rules
  39. 64:06:01:63 · General sourcing rules
  40. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
Full table of contents →