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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:02:02

Voluntary transfer -- Approval required

Official textsdlegislature.gov

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64:75:02:02. Voluntary transfer -- Report required. Any person voluntarily transferring the stock of a corporation holding a license issued pursuant to SDCL title 35 shall notify the department if the stock transfer results in a change of the majority ownership of the corporation. The person shall notify the department using forms prescribed by the department. The notice shall include the name of the owner or holder of such stock, amount of stock involved in the voluntary transfer, and the name and address of each proposed transferee. The secretary shall inform the governing body of the local government responsible for determining the suitability of the alcoholic beverage licensees, pursuant to SDCL 35-2-1.2 and 35-2-6.2.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 32 SDR 58, effective October 25, 2005. General Authority: SDCL 35-10-1(7). Law Implemented: SDCL 35-2-1.2 , 35-2-6.2 , 35-10-1(7).

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In this chapter (40 sections)
  1. 64:32:02:14 · Repealed
  2. 64:32:02:15 · Repealed
  3. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  4. 64:44:02:02 · Application for replacement credit
  5. 64:44:02:03 · Damaged and unfit cigarette packages
  6. 64:44:02:04 · Wholesalers may receive replacements
  7. 64:44:02:05 · Forms to be furnished department by distributors
  8. 64:44:02:06 · Cash refunds
  9. 64:44:02:07 · Application of cigarette tax stamp credit memos
  10. 64:44:02:08 · Credit memos to be applied against purchase price
  11. 64:44:02:09 · Credit memo application forms furnished by secretary
  12. 64:47:02:00 · Definitions
  13. 64:47:02:01 · Year on which refunds are based
  14. 64:47:02:02 · Proper time period for filing claims
  15. 64:47:02:03 · Repealed
  16. 64:47:02:04 · Extension of time for filing
  17. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  18. 64:47:02:06 · Cash public assistance as income
  19. 64:47:02:07 · Noncash public assistance exempt from income
  20. 64:47:02:08 · Room and board as income
  21. 64:47:02:09 · Exclusions from income
  22. 64:47:02:10 · Proof of age
  23. 64:47:02:11 · Persons who must be included in a household
  24. 64:47:02:12 · Amount of refund -- Departmental determination
  25. 64:47:02:13 · Determination of residence
  26. 64:47:02:14 · Waiver form
  27. 64:47:02:15 · Interest accrued
  28. 64:47:02:16 · Verification of value by auditor
  29. 64:47:02:17 · Proof of residency
  30. 64:47:02:18 · Household status and income to determine property tax…
  31. 64:75:02:01 · Scope of chapter
  32. 64:75:02:02 · Voluntary transfer -- Approval required
  33. 64:75:02:03 · Involuntary transfer -- Report required
  34. 64:75:02:04 · Repealed
  35. 64:75:02:05 · Application for future licenses
  36. 64:75:02:06 · Repealed
  37. 64:75:02:07 · Manufacturing license required -- TTB permit required
  38. 64:75:02:08 · Farm wineries and wine manufacturers -- TTB report…
  39. 64:80:02:01 · Repealed
  40. 64:80:02:02 · Repealed
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