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64:01
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Administration Of Department
Chapter · Administrative Rules of South Dakota ·
View on sdlegislature.gov ↗
Sections (54)
64:01:01:01
Definitions.
64:01:01:01.01
Impartial hearing examiner.
64:01:01:02
Description of organization.
64:01:01:03
Method of operation.
64:01:01:04
Public requests for information.
64:01:01:05
Rules of practice and procedure.
64:01:01:06
Procedure for adoption of rules and regulations.
64:01:01:07
Petition for adoption of rules.
64:01:01:08
Procedure
64:01:01:09
Hearings on petition to obtain declaratory
64:01:01:10
Decisions.
64:01:01:11
Construction.
64:01:01:11.01
Prehearing conference.
64:01:01:12
Conduct of hearings.
64:01:01:13
Notice of time and place for hearings -- Hearing
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All parties to be heard.
64:01:01:15
Transcript of proceedings.
64:01:01:16
Evidence receivable.
64:01:01:17
Public examination of business and financial
64:01:01:18
Disclosure of federal tax information and
64:01:01:19
Forms.
64:01:01:20
Reduction or abatement of taxes, interest, or
64:01:01:21
Electronic tax payments (ETP) and electronic tax
64:01:01:22
Use of fedwire in
64:01:01:23
Use of check in emergencies.
64:01:01:24
Time for filing using ETP.
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Notice of change in bank or account number.
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Dishonored transaction -- Fee.
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Taxpayer to retain confirmation number from ETF and ETP transactions for
64:01:01:28
Audit review.
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New facilities refund or delay in payment --
64:01:01:30
New facilities refund -- Application for permit.
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New facilities refund -- Documentation to
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Electronic or digital signature.
64:01:01:33
Application for direct payment permit.
64:01:01:34
Qualification process and requirements for
64:01:01:35
Record keeping requirements for direct payment
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Reporting of tax for direct payment permit
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Certain transactions not permitted for direct
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Duties of direct payment permit holders.
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Responsibilities of vendors selling to direct
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Payment of municipal taxes for direct payment
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Revocation of direct payment permit.
64:01:01:42
Definitions of terms used in recordkeeping and
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Maintenance and access to taxpayer records.
64:01:01:44
Requirements for machine-sensible records.
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Requirements for electronic data interchange.
64:01:01:46
Description of process that creates records.
64:01:01:47
Maintenance of machine-sensible records.
64:01:01:49
Taxpayer creation of machine-sensible records
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Requirements for conversion of hard-copy records
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Effect of maintaining machine-sensible records
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Effective date of rate changes.
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Effective date local rate changes -- Sales from