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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:41:01:07

Annual statement required

Official textsdlegislature.gov

Each railroad company shall, not later than the 20th day of April of each year, furnish the department with a duplicate list of all leases of property for three or more years on right-of-way or station grounds. The company shall set forth in the report the name and address of the lessee, the description of the property leased, and the amount of the rent derived from the leases.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-28-25. Law Implemented: SDCL 10-28-4.

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In this chapter (40 sections)
  1. 64:34:01:02 · Application requirements
  2. 64:34:01:03 · Permanent and temporary placards
  3. 64:34:01:04 · Renewal or replacement of placards
  4. 64:34:01:05 · Display of placard
  5. 64:34:01:06 · Repealed
  6. 64:35:01:01 · Definitions
  7. 64:35:01:02 · Application
  8. 64:35:01:03 · Forms supplied by department
  9. 64:35:01:04 · Machines placed in service during license year
  10. 64:35:01:05 · Payment of fee
  11. 64:35:01:06 · Repealed
  12. 64:35:01:07 · Repealed
  13. 64:35:01:08 · Annual license not transferable or refundable
  14. 64:35:01:09 · Transfer of permit to new owner
  15. 64:41:01:01 · Repealed
  16. 64:41:01:02 · Operating property leased to private individuals
  17. 64:41:01:03 · Operating property leased for agricultural purposes
  18. 64:41:01:04 · Lease of operating property directly connected with…
  19. 64:41:01:05 · Property not contiguous to right-of-way
  20. 64:41:01:06 · Property leased for three or more years
  21. 64:41:01:07 · Annual statement required
  22. 64:41:01:08 · Annual statement shall include list of all nonoperating…
  23. 64:41:01:09 · Repealed
  24. 64:44:01:01 · Repealed
  25. 64:44:01:02 · Minimum price on cigarettes
  26. 64:44:01:03 · Repealed
  27. 64:44:01:04 · Thirty-day credit
  28. 64:44:01:05 · Determination of credit period
  29. 64:44:01:06 · Extension of credit period
  30. 64:44:01:07 · Basis for extending credit period
  31. 64:44:01:08 · Repealed
  32. 64:44:01:09 · Check as payment
  33. 64:44:01:10 · Bad checks
  34. 64:44:01:11 · Retail delinquency
  35. 64:44:01:12 · Granting of financial assistance to licensees
  36. 64:44:01:13 · Definition of retail establishment
  37. 64:44:01:14 · Deduction
  38. 64:47:01:01 · Definitions
  39. 64:47:01:02 · Year on which refunds are based
  40. 64:47:01:03 · Proper time period for filing claims
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