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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:01:05

Extension of filing time

Official textsdlegislature.gov

To request an extension of filing time, applicants must send a letter explaining the reason for the delay to the department. Any request for an extension must be postmarked no later than May 1. Unless otherwise stated by the secretary, all extensions of filing time will be for a period of 14 days from the date the claimant receives notice of the extension.

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  2. 64:41:01:09 · Repealed
  3. 64:44:01:01 · Repealed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  5. 64:44:01:03 · Repealed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  10. 64:44:01:08 · Repealed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  20. 64:47:01:04 · Repealed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  37. 64:75:01:04 · Repealed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  39. 64:75:01:06 · Repealed
  40. 64:75:01:07 · Repealed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