Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:04:04

Notice of delinquency

Official textsdlegislature.gov

64:75:04:04. Notice of delinquency. Following the expiration of the payment period or upon determination of the delinquency , a wholesaler shall provide written notice of the delinquency to the retail dealer. The written notice of delinquency may be delivered by U.S. mai l, using electronic means , or in person to the retail establishment. The written notice of delinquency must state at a minimum the amount due , the delivery date , and the date the account became delinquent.
The notice shall also include the following language: ''If this delinquency is not resolved within five days of the date of this notice , it will be reported to the Department of Revenue. Be advised , delinquent retailers are prohibited from purchasing alcoholic beverages from any wholesaler until any delinquency is resolved and cleared from the records of the Department."

Last amended: Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17, 1975; 4 SDR 35, effective December 22, 1977; 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 35-10-1(6).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:26:04:26 · Repealed
  2. 64:26:04:27 · Repealed
  3. 64:26:04:28 · Federal income tax deductible -- Other income, privilege,…
  4. 64:28:04:01 · Application requirements when vehicle is purchased from…
  5. 64:28:04:02 · Repealed
  6. 64:28:04:03 · Repealed
  7. 64:29:04:01 · Definitions
  8. 64:29:04:02 · ERT provider application--Contents--Contract required
  9. 64:29:04:03 · ERT provider annual fee--Due upon execution of the…
  10. 64:29:04:04 · Responsibility for technical costs--Threshold established
  11. 64:29:04:05 · Collection of state fees and taxes--Remittance to the…
  12. 64:29:04:06 · Paper record retention required--Retention period…
  13. 64:29:04:07 · Compliance with technical requirements
  14. 64:30:04:01 · Plate design and storage
  15. 64:30:04:02 · Duplicate replacement or assigned plate
  16. 64:30:04:03 · Lost assigned plate
  17. 64:30:04:04 · Removal of damaged manufacturer's plate
  18. 64:75:04:01 · Invoice required
  19. 64:75:04:02 · Wholesale payment terms -- malt beverage exception
  20. 64:75:04:03 · Retail delinquency
  21. 64:75:04:04 · Notice of delinquency
  22. 64:75:04:05 · Disputed delinquency
  23. 64:75:04:06 · Granting financial assistance to licensees
  24. 64:75:04:07 · Repealed
  25. 64:75:04:08 · Repealed
  26. 64:75:04:09 · Commercial bribery
  27. 64:75:04:10 · Alcoholic beverages as samples -- Consumer advertising…
  28. 64:75:04:11 · Repealed
  29. 64:75:04:12 · Sale and delivery in entirety
  30. 64:75:04:13 · Advertising
  31. 64:75:04:14 · Industry relations
  32. 64:75:04:15 · Repealed
  33. 64:75:04:16 · Repealed
  34. 64:75:04:17 · Miscellaneous disposition of alcoholic beverages
  35. 64:75:04:18 · New placement items -- Special marking required
  36. 64:75:04:19 · Prohibited without special marking
  37. 64:75:04:20 · Invoicing of samples
  38. 64:75:04:21 · Authorized bottle and container sizes
  39. 64:75:04:22 · Repealed
  40. 64:75:04:23 · Drop shipment to retailers
Full table of contents →