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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:44:01:07

Basis for extending credit period

Official textsdlegislature.gov

Section
64:44:01:06 is based on the finding that extended closing by licensed wholesalers and distributors results in and necessitates increased purchases by retailers beyond their normal needs and an extension of credit in excess of the 30-day period is necessary for the orderly transaction of the business of such retail dealers.

Last amended: Source: 1 SDR 44, effective December 6, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 37-10-26. Law Implemented: SDCL 37-10-2 , 37-10-3.

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In this chapter (40 sections)
  1. 64:35:01:05 · Payment of fee
  2. 64:35:01:06 · Repealed
  3. 64:35:01:07 · Repealed
  4. 64:35:01:08 · Annual license not transferable or refundable
  5. 64:35:01:09 · Transfer of permit to new owner
  6. 64:41:01:01 · Repealed
  7. 64:41:01:02 · Operating property leased to private individuals
  8. 64:41:01:03 · Operating property leased for agricultural purposes
  9. 64:41:01:04 · Lease of operating property directly connected with…
  10. 64:41:01:05 · Property not contiguous to right-of-way
  11. 64:41:01:06 · Property leased for three or more years
  12. 64:41:01:07 · Annual statement required
  13. 64:41:01:08 · Annual statement shall include list of all nonoperating…
  14. 64:41:01:09 · Repealed
  15. 64:44:01:01 · Repealed
  16. 64:44:01:02 · Minimum price on cigarettes
  17. 64:44:01:03 · Repealed
  18. 64:44:01:04 · Thirty-day credit
  19. 64:44:01:05 · Determination of credit period
  20. 64:44:01:06 · Extension of credit period
  21. 64:44:01:07 · Basis for extending credit period
  22. 64:44:01:08 · Repealed
  23. 64:44:01:09 · Check as payment
  24. 64:44:01:10 · Bad checks
  25. 64:44:01:11 · Retail delinquency
  26. 64:44:01:12 · Granting of financial assistance to licensees
  27. 64:44:01:13 · Definition of retail establishment
  28. 64:44:01:14 · Deduction
  29. 64:47:01:01 · Definitions
  30. 64:47:01:02 · Year on which refunds are based
  31. 64:47:01:03 · Proper time period for filing claims
  32. 64:47:01:04 · Repealed
  33. 64:47:01:05 · Extension of filing time
  34. 64:47:01:06 · Cash public assistance as income
  35. 64:47:01:07 · Noncash public assistance exempt from income
  36. 64:47:01:08 · Room and board as income
  37. 64:47:01:09 · Exclusions from income
  38. 64:47:01:10 · Proof of age
  39. 64:47:01:11 · Requirements for proving disability
  40. 64:47:01:12 · Persons who must be included in a household
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