South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:05
Determination of credit period
Official textsdlegislature.gov
The first day of a credit period is the day following the date of invoice, and the 30-day period expires at midnight the thirtieth day following the date of invoice, after which payment is delinquent. However, no remittance made by mail is considered delinquent if it is affirmatively established that the envelope in which the remittance was transmitted bears the postmark of the thirtieth day following the date of invoice.
Source: view the official text
In this chapter (40 sections)
- 64:35:01:03 · Forms supplied by department
- 64:35:01:04 · Machines placed in service during license year
- 64:35:01:05 · Payment of fee
- 64:35:01:06 · Repealed
- 64:35:01:07 · Repealed
- 64:35:01:08 · Annual license not transferable or refundable
- 64:35:01:09 · Transfer of permit to new owner
- 64:41:01:01 · Repealed
- 64:41:01:02 · Operating property leased to private individuals
- 64:41:01:03 · Operating property leased for agricultural purposes
- 64:41:01:04 · Lease of operating property directly connected with…
- 64:41:01:05 · Property not contiguous to right-of-way
- 64:41:01:06 · Property leased for three or more years
- 64:41:01:07 · Annual statement required
- 64:41:01:08 · Annual statement shall include list of all nonoperating…
- 64:41:01:09 · Repealed
- 64:44:01:01 · Repealed
- 64:44:01:02 · Minimum price on cigarettes
- 64:44:01:03 · Repealed
- 64:44:01:04 · Thirty-day credit
- 64:44:01:05 · Determination of credit period
- 64:44:01:06 · Extension of credit period
- 64:44:01:07 · Basis for extending credit period
- 64:44:01:08 · Repealed
- 64:44:01:09 · Check as payment
- 64:44:01:10 · Bad checks
- 64:44:01:11 · Retail delinquency
- 64:44:01:12 · Granting of financial assistance to licensees
- 64:44:01:13 · Definition of retail establishment
- 64:44:01:14 · Deduction
- 64:47:01:01 · Definitions
- 64:47:01:02 · Year on which refunds are based
- 64:47:01:03 · Proper time period for filing claims
- 64:47:01:04 · Repealed
- 64:47:01:05 · Extension of filing time
- 64:47:01:06 · Cash public assistance as income
- 64:47:01:07 · Noncash public assistance exempt from income
- 64:47:01:08 · Room and board as income
- 64:47:01:09 · Exclusions from income
- 64:47:01:10 · Proof of age