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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:04

Extension of time for filing

Official textsdlegislature.gov

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

Last amended: Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-7.

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In this chapter (40 sections)
  1. 64:32:02:09 · Repealed
  2. 64:32:02:10 · Loss of reciprocity by overweight vehicle
  3. 64:32:02:11 · Rights retained by jurisdictions
  4. 64:32:02:12 · Repealed
  5. 64:32:02:13 · Termination upon 30 days' notice
  6. 64:32:02:14 · Repealed
  7. 64:32:02:15 · Repealed
  8. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  9. 64:44:02:02 · Application for replacement credit
  10. 64:44:02:03 · Damaged and unfit cigarette packages
  11. 64:44:02:04 · Wholesalers may receive replacements
  12. 64:44:02:05 · Forms to be furnished department by distributors
  13. 64:44:02:06 · Cash refunds
  14. 64:44:02:07 · Application of cigarette tax stamp credit memos
  15. 64:44:02:08 · Credit memos to be applied against purchase price
  16. 64:44:02:09 · Credit memo application forms furnished by secretary
  17. 64:47:02:00 · Definitions
  18. 64:47:02:01 · Year on which refunds are based
  19. 64:47:02:02 · Proper time period for filing claims
  20. 64:47:02:03 · Repealed
  21. 64:47:02:04 · Extension of time for filing
  22. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  23. 64:47:02:06 · Cash public assistance as income
  24. 64:47:02:07 · Noncash public assistance exempt from income
  25. 64:47:02:08 · Room and board as income
  26. 64:47:02:09 · Exclusions from income
  27. 64:47:02:10 · Proof of age
  28. 64:47:02:11 · Persons who must be included in a household
  29. 64:47:02:12 · Amount of refund -- Departmental determination
  30. 64:47:02:13 · Determination of residence
  31. 64:47:02:14 · Waiver form
  32. 64:47:02:15 · Interest accrued
  33. 64:47:02:16 · Verification of value by auditor
  34. 64:47:02:17 · Proof of residency
  35. 64:47:02:18 · Household status and income to determine property tax…
  36. 64:75:02:01 · Scope of chapter
  37. 64:75:02:02 · Voluntary transfer -- Approval required
  38. 64:75:02:03 · Involuntary transfer -- Report required
  39. 64:75:02:04 · Repealed
  40. 64:75:02:05 · Application for future licenses
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