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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:04:05

Collection of state fees and taxes--Remittance to the department--Penalty for failure to remit

Official textsdlegislature.gov

An ERT provider shall collect fees and taxes on behalf of the department when processing vehicle transactions. The ERT provider shall remit these fees and taxes to the department on a daily basis, at a time to be established by mutual agreement of the department and ERT provider. In addition to any other remedy at law, if the ERT provider fails to timely remit these fees or taxes, the department may revoke the ERT provider's registration and eject the ERT provider from the ERT system and program.

Last amended: Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9). Law Implemented: SDCL 32-3-69.1 .

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In this chapter (40 sections)
  1. 64:26:04:16 · Repealed
  2. 64:26:04:17 · Repealed
  3. 64:26:04:18 · Repealed
  4. 64:26:04:19 · Repealed
  5. 64:26:04:20 · Repealed
  6. 64:26:04:21 · Repealed
  7. 64:26:04:22 · Repealed
  8. 64:26:04:23 · Repealed
  9. 64:26:04:24 · Repealed
  10. 64:26:04:25 · Repealed
  11. 64:26:04:26 · Repealed
  12. 64:26:04:27 · Repealed
  13. 64:26:04:28 · Federal income tax deductible -- Other income, privilege,…
  14. 64:28:04:01 · Application requirements when vehicle is purchased from…
  15. 64:28:04:02 · Repealed
  16. 64:28:04:03 · Repealed
  17. 64:29:04:01 · Definitions
  18. 64:29:04:02 · ERT provider application--Contents--Contract required
  19. 64:29:04:03 · ERT provider annual fee--Due upon execution of the…
  20. 64:29:04:04 · Responsibility for technical costs--Threshold established
  21. 64:29:04:05 · Collection of state fees and taxes--Remittance to the…
  22. 64:29:04:06 · Paper record retention required--Retention period…
  23. 64:29:04:07 · Compliance with technical requirements
  24. 64:30:04:01 · Plate design and storage
  25. 64:30:04:02 · Duplicate replacement or assigned plate
  26. 64:30:04:03 · Lost assigned plate
  27. 64:30:04:04 · Removal of damaged manufacturer's plate
  28. 64:75:04:01 · Invoice required
  29. 64:75:04:02 · Wholesale payment terms -- malt beverage exception
  30. 64:75:04:03 · Retail delinquency
  31. 64:75:04:04 · Notice of delinquency
  32. 64:75:04:05 · Disputed delinquency
  33. 64:75:04:06 · Granting financial assistance to licensees
  34. 64:75:04:07 · Repealed
  35. 64:75:04:08 · Repealed
  36. 64:75:04:09 · Commercial bribery
  37. 64:75:04:10 · Alcoholic beverages as samples -- Consumer advertising…
  38. 64:75:04:11 · Repealed
  39. 64:75:04:12 · Sale and delivery in entirety
  40. 64:75:04:13 · Advertising
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