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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:04:03

Retail delinquency

Official textsdlegislature.gov

64:75:04:03. Retail delinquency. A retailer who has not remitted payment within the 30-day payment period is delinquent. Payment remitted in the mail must be received by the wholesaler within the payment period or postmarked within the 30-da y payment period to be considered timely. Any insufficient funds check received as payment for a retail account is considered delinquent. Any form of payment otherwise unsuccessful or dishonored is considered delinquent.

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; 46 SDR 11, effective July 30, 2019. General Authority: SDCL 35-10-1(6). Law Implemented: SDCL 35-4-52.

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In this chapter (40 sections)
  1. 64:26:04:25 · Repealed
  2. 64:26:04:26 · Repealed
  3. 64:26:04:27 · Repealed
  4. 64:26:04:28 · Federal income tax deductible -- Other income, privilege,…
  5. 64:28:04:01 · Application requirements when vehicle is purchased from…
  6. 64:28:04:02 · Repealed
  7. 64:28:04:03 · Repealed
  8. 64:29:04:01 · Definitions
  9. 64:29:04:02 · ERT provider application--Contents--Contract required
  10. 64:29:04:03 · ERT provider annual fee--Due upon execution of the…
  11. 64:29:04:04 · Responsibility for technical costs--Threshold established
  12. 64:29:04:05 · Collection of state fees and taxes--Remittance to the…
  13. 64:29:04:06 · Paper record retention required--Retention period…
  14. 64:29:04:07 · Compliance with technical requirements
  15. 64:30:04:01 · Plate design and storage
  16. 64:30:04:02 · Duplicate replacement or assigned plate
  17. 64:30:04:03 · Lost assigned plate
  18. 64:30:04:04 · Removal of damaged manufacturer's plate
  19. 64:75:04:01 · Invoice required
  20. 64:75:04:02 · Wholesale payment terms -- malt beverage exception
  21. 64:75:04:03 · Retail delinquency
  22. 64:75:04:04 · Notice of delinquency
  23. 64:75:04:05 · Disputed delinquency
  24. 64:75:04:06 · Granting financial assistance to licensees
  25. 64:75:04:07 · Repealed
  26. 64:75:04:08 · Repealed
  27. 64:75:04:09 · Commercial bribery
  28. 64:75:04:10 · Alcoholic beverages as samples -- Consumer advertising…
  29. 64:75:04:11 · Repealed
  30. 64:75:04:12 · Sale and delivery in entirety
  31. 64:75:04:13 · Advertising
  32. 64:75:04:14 · Industry relations
  33. 64:75:04:15 · Repealed
  34. 64:75:04:16 · Repealed
  35. 64:75:04:17 · Miscellaneous disposition of alcoholic beverages
  36. 64:75:04:18 · New placement items -- Special marking required
  37. 64:75:04:19 · Prohibited without special marking
  38. 64:75:04:20 · Invoicing of samples
  39. 64:75:04:21 · Authorized bottle and container sizes
  40. 64:75:04:22 · Repealed
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