South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:06
Extension of credit period
Official textsdlegislature.gov
If all licensed wholesalers and distributors doing business in the same trade area are not open for business as that term is generally and usually construed for any period of time of seven consecutive days or more, the provisions of § 64:44:01:05 do not apply. The period of time for making final payment of the accrued obligations of a retailer shall be extended for the same period of time as that for which all licensed wholesalers and distributors have not been in business.
Source: view the official text
In this chapter (40 sections)
- 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- 64:35:01:06 · Repealed
- 64:35:01:07 · Repealed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- 64:41:01:01 · Repealed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- 64:41:01:09 · Repealed
- 64:44:01:01 · Repealed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- 64:44:01:03 · Repealed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- 64:44:01:08 · Repealed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- 64:47:01:04 · Repealed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
- 64:47:01:11 · Requirements for proving disability