South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:04:05 — Disputed delinquency

A retai l er that receives a
notice
of
delinquency may dispute the delinquency to the wholesaler. The retailer must
dispute the
delinquency
within five days of the date of the notice. Any dispute raised by a retailer after
this period will not
prevent the wholesaler from reporting the delinquency to the department.

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 35-2-10 , 35-4-52. Rule 64:75:04:05.01 Sales to delinquent retailers prohibited. 64 : 75 : 04 : 05.01 . Sales to delinquent retailers prohibited. Wholesalers shall notify the department of a retail delinquency following the deadline to dispute the delinquen

Source: official text