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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:01:03

Proper time period for filing claims

Official textsdlegislature.gov

The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May 1, next following the claimant's tax year.

Last amended: Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-8.

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In this chapter (40 sections)
  1. 64:41:01:06 · Property leased for three or more years
  2. 64:41:01:07 · Annual statement required
  3. 64:41:01:08 · Annual statement shall include list of all nonoperating…
  4. 64:41:01:09 · Repealed
  5. 64:44:01:01 · Repealed
  6. 64:44:01:02 · Minimum price on cigarettes
  7. 64:44:01:03 · Repealed
  8. 64:44:01:04 · Thirty-day credit
  9. 64:44:01:05 · Determination of credit period
  10. 64:44:01:06 · Extension of credit period
  11. 64:44:01:07 · Basis for extending credit period
  12. 64:44:01:08 · Repealed
  13. 64:44:01:09 · Check as payment
  14. 64:44:01:10 · Bad checks
  15. 64:44:01:11 · Retail delinquency
  16. 64:44:01:12 · Granting of financial assistance to licensees
  17. 64:44:01:13 · Definition of retail establishment
  18. 64:44:01:14 · Deduction
  19. 64:47:01:01 · Definitions
  20. 64:47:01:02 · Year on which refunds are based
  21. 64:47:01:03 · Proper time period for filing claims
  22. 64:47:01:04 · Repealed
  23. 64:47:01:05 · Extension of filing time
  24. 64:47:01:06 · Cash public assistance as income
  25. 64:47:01:07 · Noncash public assistance exempt from income
  26. 64:47:01:08 · Room and board as income
  27. 64:47:01:09 · Exclusions from income
  28. 64:47:01:10 · Proof of age
  29. 64:47:01:11 · Requirements for proving disability
  30. 64:47:01:12 · Persons who must be included in a household
  31. 64:47:01:13 · Determination of residence
  32. 64:47:01:14 · Waiver form
  33. 64:47:01:15 · Veterans' Administration determination of disability --…
  34. 64:47:01:16 · Interest accrued
  35. 64:47:01:17 · Household status and income to determine sales tax refund
  36. 64:75:01:01 · Definitions
  37. 64:75:01:02 · Trade name billings
  38. 64:75:01:03 · Inspection of records
  39. 64:75:01:04 · Repealed
  40. 64:75:01:05 · Filing of invoices
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