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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:01

Definitions

Official textsdlegislature.gov

Terms used in this chapter mean:

(1) "Ultimate sale," an arm's length transaction between equal bargaining parties at a price which accurately reflects the fair market value of products at the time of the sale.

Last amended: Source: 2 SDR 21, effective September 18, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-42 , 10-39-44. Rule 64:27:01:01.01 Gross yields defined. 64:27:01:01.01. Gross yields defined. Gross yields are all gains, incomes, receipts, and profits derived from the sale of minerals and mineral products produced in South Dakota. All amounts shall be included in

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In this chapter (40 sections)
  1. 64:09:01:27 · Repealed
  2. 64:09:01:28 · Tax credit disallowed
  3. 64:10:01:01 · Repealed
  4. 64:10:01:02 · Repealed
  5. 64:12:01:01 · Definitions, Repealed
  6. 64:12:01:02 · "Distributor" clarified, Repealed
  7. 64:12:01:03 · Tax write-offs excluded from gross sales, Repealed
  8. 64:13:01:01 · Wastewater fee forms -- Publicly and privately owned…
  9. 64:13:01:02 · Hazardous substances -- Annual report required
  10. 64:13:01:03 · Public water systems -- Annual report required
  11. 64:13:01:04 · Solid waste facilities -- Monthly report required
  12. 64:13:01:05 · Air pollution sources -- Annual report required
  13. 64:16:01:01 · Boat identification numbers -- Display
  14. 64:17:01:0A · Abandoned Mobile/Manufactured Home Forms, Repealed
  15. 64:17:01:01 · Form required for notice of intent to sell abandoned…
  16. 64:17:01:02 · Form required for notice to county treasurer of abandoned…
  17. 64:17:01:03 · Application for tile of abandoned mobile/manufactured home
  18. 64:17:01:04 · Affidavit for purpose of movement of an abandoned…
  19. 64:21:01:01 · Assignment of right to receive refund claim for credit…
  20. 64:26:01:01 · Definitions
  21. 64:27:01:01 · Definitions
  22. 64:27:01:02 · Method of accounting
  23. 64:27:01:03 · Verified estimates
  24. 64:27:01:04 · Repealed
  25. 64:27:01:05 · Repealed
  26. 64:27:01:06 · Extension of time for filing
  27. 64:27:01:07 · Repealed
  28. 64:27:01:08 · Repealed
  29. 64:27:01:09 · Repealed
  30. 64:27:01:10 · Repealed
  31. 64:27:01:11 · Repealed
  32. 64:27:01:12 · Repealed
  33. 64:27:01:13 · Travel expenses
  34. 64:27:01:14 · Cost of repair and replacement
  35. 64:27:01:15 · Leasing expenditures deductible
  36. 64:27:01:16 · Limitations of deductions
  37. 64:27:01:17 · Special assessments
  38. 64:27:01:18 · Depletion allowance
  39. 64:27:01:19 · Repealed
  40. 64:27:01:20 · Repealed
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