South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
- Section 64:01:01:01 - Definitions
- Section 64:01:01:01.01 to 64:01:01:03 - Repealed
- Section 64:01:01:04 - Public requests for information
- Section 64:01:01:05 - Rules of practice and procedure
- Section 64:01:01:06 and 64:01:01:07 - Petition for adoption of rules.Repealed
- Section 64:01:01:08 - Procedure to obtain declaratory ruling
- Section 64:01:01:09 - Hearings on petition to obtain declaratory ruling
- Section 64:01:01:10 - Decisions
- Section 64:01:01:11 - Construction
- Section 64:01:01:11.01 - Prehearing conference
- Section 64:01:01:12 - Conduct of hearings
- Section 64:01:01:13 - Notice of time and place for hearings - Hearing examiners
- Section 64:01:01:14 - All parties to be heard
- Section 64:01:01:15 - Transcript of proceedings.Repealed
- Section 64:01:01:16 - Evidence receivable
- Section 64:01:01:17 - Public examination of business and financial records.Repealed
- Section 64:01:01:18 - Disclosure of federal tax information and information received pursuant to agreement on coordination of tax administration. Void
- Section 64:01:01:19 - Forms
- Section 64:01:01:20 - Reduction or abatement of taxes, interest, or penalties - Requirements for showing widespread misapplication of tax
- Section 64:01:01:21 - Electronic tax payments (ETP) and electronic tax filings (ETF)
- Section 64:01:01:22 - Use of fedwire in emergencies
- Section 64:01:01:23 - Use of check in emergencies
- Section 64:01:01:24 - Time for filing using ETP.Repealed
- Section 64:01:01:25 - Notice of change in bank or account number
- Section 64:01:01:26 - Dishonored transaction - Fee
- Section 64:01:01:27 - Taxpayer to retain confirmation number from ETF and ETP transactions for three years
- Section 64:01:01:28 - Audit review
- Section 64:01:01:29 - New facilities refund or delay in payment - Commencement of project
- Section 64:01:01:30 - New facilities refund - Application for permit
- Section 64:01:01:31 - New facilities refund - Documentation to support claim
- Section 64:01:01:32 - Electronic or digital signature
- Section 64:01:01:33 - Application for direct payment permit
- Section 64:01:01:34 - Qualification process and requirements for direct payment permit holders
- Section 64:01:01:35 - Record keeping requirements for direct payment permit holders
- Section 64:01:01:36 - Reporting of tax for direct payment permit holders
- Section 64:01:01:37 - Certain transactions not permitted for direct payment permit holders
- Section 64:01:01:38 - Duties of direct payment permit holders
- Section 64:01:01:39 - Responsibilities of vendors selling to direct payment permit holders
- Section 64:01:01:40 - Payment of municipal taxes for direct payment permit holders
- Section 64:01:01:41 - Revocation of direct payment permit
- Section 64:01:01:42 - Definitions of terms used in recordkeeping and retention regulations
- Section 64:01:01:43 - Maintenance and access to taxpayer records
- Section 64:01:01:44 - Requirements for machine-sensible records
- Section 64:01:01:45 - Requirements for electronic data interchange
- Section 64:01:01:46 - Description of process that creates records
- Section 64:01:01:47 - Maintenance of machine-sensible records
- Section 64:01:01:48 - Access to machine-sensible records
- Section 64:01:01:49 - Taxpayer creation of machine-sensible records for department examination and responsibility for records
- Section 64:01:01:50 - Requirements for conversion of hard-copy records to an imaging system
- Section 64:01:01:51 - Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements
- Section 64:01:01:52 - Effective date of rate changes
- Section 64:01:01:53 - Effective date local rate changes - Sales from preprinted catalogs
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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