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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:03

Verified estimates

Official textsdlegislature.gov

64:27:01:03. Verified estimates. An estimate of the tax due in the current taxable year shall be verified by the preparer's sworn statement that the estimate accurately reflects the expected earnings of the taxpayer for the taxable year involved.
The verified estimate shall contain the gross receipts attained, the allowable deductions taken, the resulting net profit, and the tax due on the profit. The verified estimate shall be on the form provided by the department and shall be postmarked no later than the thirtieth day of the month in which the tax is due.

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 10-39-45.3.

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  1. 64:10:01:01 · Repealed
  2. 64:10:01:02 · Repealed
  3. 64:12:01:01 · Definitions, Repealed
  4. 64:12:01:02 · "Distributor" clarified, Repealed
  5. 64:12:01:03 · Tax write-offs excluded from gross sales, Repealed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  12. 64:17:01:0A · Abandoned Mobile/Manufactured Home Forms, Repealed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  22. 64:27:01:04 · Repealed
  23. 64:27:01:05 · Repealed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  25. 64:27:01:07 · Repealed
  26. 64:27:01:08 · Repealed
  27. 64:27:01:09 · Repealed
  28. 64:27:01:10 · Repealed
  29. 64:27:01:11 · Repealed
  30. 64:27:01:12 · Repealed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