South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:41 - Revocation of direct payment permit
Universal Citation: SD Admin Rules 64:01:01:41
Current through Register Vol. 50, page 114, March 25, 2024
A direct payment permit is not transferable, and the use of a direct payment permit may not be assigned to a third party. Direct payment permits may be revoked by the secretary whenever the secretary determines that the business holding the permit has not complied with the provisions of this regulation or that the revocation is in the best interests of the department. The holder of a direct payment permit may contest a revocation pursuant to the provisions of SDCL chapter 1-26.
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67.
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