South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:20 - Reduction or abatement of taxes, interest, or penalties - Requirements for showing widespread misapplication of tax

In order to show a widespread misunderstanding of the application of a tax to a certain transaction, the taxpayer must show documentary proof illustrating this misunderstanding among other taxpayers and written proof that the taxpayer has been in contact with the department in an effort to determine the taxes that are due.

In making a determination, the secretary may consider tax publications distributed by the department issued on the subject or that the argument raised by the taxpayer is not valid on its face or has been found to lack merit in past administrative decisions or litigation.

General Authority: SDCL 10-45-47.1, 10-46-35.1, 10-46A-19, 10-46B-18.

Law Implemented: SDCL 10-59-31.