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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:02

Method of accounting

Official textsdlegislature.gov

64:27:01:02. Method of accounting. The method of accounting shall be that method normally used by the taxpayer in the ordinary course of business if it accurately reflects the taxpayer's income for the taxable year. The taxpayer may not change the method of accounting without the prior consent of the department.

Last amended: Source: 2 SDR 21, effective September 18, 1975; 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 10-39-45.2.

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  2. 64:10:01:01 · Repealed
  3. 64:10:01:02 · Repealed
  4. 64:12:01:01 · Definitions, Repealed
  5. 64:12:01:02 · "Distributor" clarified, Repealed
  6. 64:12:01:03 · Tax write-offs excluded from gross sales, Repealed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  13. 64:17:01:0A · Abandoned Mobile/Manufactured Home Forms, Repealed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  23. 64:27:01:04 · Repealed
  24. 64:27:01:05 · Repealed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  26. 64:27:01:07 · Repealed
  27. 64:27:01:08 · Repealed
  28. 64:27:01:09 · Repealed
  29. 64:27:01:10 · Repealed
  30. 64:27:01:11 · Repealed
  31. 64:27:01:12 · Repealed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