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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:02:04

Receipt required for refunds

Official textsdlegislature.gov

Taxpayers may apply for a refund when proof of tax paid by them in another state is later presented to the county treasurer. Proof shall consist of a certificate from a licensed dealer, a bill of sale, a receipt, or other tangible evidence showing the type and amount of tax paid. Upon approval of the refund by the department, it will notify the county treasurer of the amount of tax to refund the taxpayer.

Last amended: Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 32-5-111 , 32-5B-15. Law Implemented: SDCL 32-5B-11. Rule 64:29:02:04.01 Tangible personal property allowed as trade-in on motor vehicles. 64:29:02:04.01. Tangible personal property allowed as trade-in on motor vehicles. If tangib

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In this chapter (40 sections)
  1. 64:06:02:96 · Repealed
  2. 64:06:02:97 · Repealed
  3. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  4. 64:06:02:99 · Application of tourism tax to fitness clubs
  5. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  6. 64:26:02:01 · Repealed
  7. 64:26:02:02 · Repealed
  8. 64:26:02:03 · Repealed
  9. 64:26:02:04 · Federal income tax return to be submitted with state…
  10. 64:26:02:05 · Repealed
  11. 64:26:02:06 · Repealed
  12. 64:26:02:07 · Consolidated returns
  13. 64:26:02:08 · Repealed
  14. 64:26:02:09 · Repealed
  15. 64:26:02:10 · Repealed
  16. 64:26:02:11 · Certain corporations not in the business of making loans
  17. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
  18. 64:29:02:01 · Repealed
  19. 64:29:02:02 · Repealed
  20. 64:29:02:03 · License issued when requirements are met -- Tax paid
  21. 64:29:02:04 · Receipt required for refunds
  22. 64:29:02:05 · Repealed
  23. 64:29:02:06 · Repealed
  24. 64:29:02:07 · Repealed
  25. 64:29:02:08 · Proof of payment of taxes for reciprocity
  26. 64:29:02:09 · Repealed
  27. 64:29:02:10 · Repealed
  28. 64:29:02:11 · Repealed
  29. 64:29:02:12 · Repealed
  30. 64:29:02:13 · Repealed
  31. 64:29:02:14 · Trade-in allowance
  32. 64:29:02:15 · Repealed
  33. 64:29:02:16 · Repealed
  34. 64:29:02:17 · Repealed
  35. 64:29:02:18 · Mobile home and manufactured home consignment sales
  36. 64:30:02:01 · Repealed
  37. 64:30:02:02 · Vehicles to be assigned numbers
  38. 64:30:02:03 · Interstate transfers and retitling
  39. 64:30:02:04 · Application for VIN assignment
  40. 64:30:02:05 · Repealed
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