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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-104

Secretary to prescribe form and documentation requirements

Official textsdlegislature.gov

Any extension shall be submitted on forms prescribed by the secretary and shall be supported by such documentation as the secretary may require. The secretary may deny any extension where the business has failed to provide information or documentation requested or considered necessary by the secretary to determine the validity of the extension.

Last amended: Source: SL 2001, ch 57 , § 7.

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In this chapter (40 sections)
  1. 10-45-84 · Fee or commission not subject to tax
  2. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  3. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  4. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  5. 10-45-88 · Review and audit of temporary vendors
  6. 10-45-89 · Failure to maintain records--Revocation of temporary license
  7. 10-45-90 · Exemption for gross receipts from certain rodeo services
  8. 10-45-91 · Admissions to rodeos and related activities taxable
  9. 10-45-92 · Allowable deductions for auctioneers
  10. 10-45-93 · Exemption for gross receipts from international sale of…
  11. 10-45-94 · Exemption for gross receipts from direct mail service
  12. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  13. 10-45-96 · Tax on gross receipts of professional employer…
  14. 10-45-97 · Professional employer organization defined
  15. 10-45-98 · Temporary help services not subject to § 10-45-96
  16. 10-45-99 · Definitions
  17. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  18. 10-45-101 · Requirements for extension
  19. 10-45-102 · Extension applies to full costs and installation fees
  20. 10-45-103 · Application for extension permit--Permit nontransferable
  21. 10-45-104 · Secretary to prescribe form and documentation requirements
  22. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  23. 10-45-106 · Right to hearing on denial of extension request
  24. 10-45-107 · Promulgation of rules regarding filing extensions
  25. 10-45-108 · Sourcing of sales and services
  26. 10-45-109 · Registration and tax collection does not create nexus for…
  27. 10-45-110 · Exemption for sale of coins, currency, or bullion
  28. 10-45-111 · Relief from liability for failing to collect tax at new…
  29. 10-45-112 · Exemption for nonprofit corporations created for fire…
  30. 10-45-113 · Exemption for small sales by minors
  31. 10-45-114 · Exemption--Coaches
  32. 10-45A-1 · Definition of terms
  33. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  34. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  35. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  36. 10-45A-5 · Refund amounts for single-member households
  37. 10-45A-6 · Refund amounts for multiple-member households
  38. 10-45A-7 · Secretary to prepare table
  39. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  40. 10-45A-9 · Claim computed by department at election of claimant
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