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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:03:63

Permanent foundation -- Definition

Official textsdlegislature.gov

For purposes of determining whether a sectional home is subject to the provisions of SDCL 10-45-2.1 and 10-46-5.1 , a permanent foundation is a continuous perimeter weight bearing foundation supporting a sectional home and engineered to resist the imposition of external forces such as rain, wind, and snow. The perimeter foundation walls shall be supported by footings placed below the normal frost line. The sectional home shall be attached and physically secured to the foundation.

Last amended: Source: 30 SDR 211, effective July 1, 2004; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-2.1 , 10-46-5.1.

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In this chapter (40 sections)
  1. 64:06:03:43 · Water and gravel haulers
  2. 64:06:03:44 · Automotive wholesalers and jobbers -- Retail sales
  3. 64:06:03:45 · Automotive wholesalers and jobbers -- Wholesale sales
  4. 64:06:03:46 · Wholesale houses
  5. 64:06:03:47 · Repealed
  6. 64:06:03:48 · Mounted agricultural equipment
  7. 64:06:03:49 · Pesticides and fertilizer
  8. 64:06:03:50 · Repealed
  9. 64:06:03:51 · Repealed
  10. 64:06:03:52 · Restaurant supplies
  11. 64:06:03:53 · Off-road vehicles
  12. 64:06:03:54 · Repealed
  13. 64:06:03:55 · Newspapers subject to sales tax and use tax
  14. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  15. 64:06:03:57 · Drugs -- Definition
  16. 64:06:03:58 · Durable medical equipment -- Definition
  17. 64:06:03:59 · Mobility enhancing equipment -- Definition
  18. 64:06:03:60 · Prosthetic device -- Definition
  19. 64:06:03:61 · Prescriptions -- Definition
  20. 64:06:03:62 · Medical device -- Component, part, or accessory
  21. 64:06:03:63 · Permanent foundation -- Definition
  22. 64:26:03:01 · Repealed
  23. 64:26:03:02 · Repealed
  24. 64:26:03:03 · Repealed
  25. 64:26:03:04 · Repealed
  26. 64:26:03:05 · Repealed
  27. 64:26:03:06 · Repealed
  28. 64:26:03:07 · Repealed
  29. 64:26:03:08 · Repealed
  30. 64:26:03:09 · Repealed
  31. 64:26:03:10 · Repealed
  32. 64:26:03:11 · Dividends received from other financial institutions
  33. 64:26:03:12 · Net operating loss carryover
  34. 64:26:03:13 · Filing of separate returns of financial institutions
  35. 64:28:03:01 · Repealed
  36. 64:28:03:02 · Signature of owner required
  37. 64:28:03:03 · Repealed
  38. 64:28:03:04 · Damage disclosure statement
  39. 64:28:03:05 · Out-of-state "junking" title
  40. 64:28:03:06 · Transferred
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