ARSD 64:01:01 – Administration of Department | Midpage

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Administrative Rules of South Dakota

Chapter 64:01:01

ARSD 64:01:01

Administration of Department

64:01:01:01Definitions.64:01:01:04Public requests for information.64:01:01:05Rules of practice and procedure.64:01:01:08Procedure to obtain declaratory ruling.64:01:01:09Hearings on petition to obtain declaratory ruling.64:01:01:10Decisions.64:01:01:11Construction.64:01:01:11.01Prehearing conference.64:01:01:12Conduct of hearings.64:01:01:13Notice of time and place for hearings -- Hearing examiners.64:01:01:14All parties to be heard.64:01:01:16Evidence receivable.64:01:01:18Void.64:01:01:19Forms.64:01:01:20Reduction or abatement of taxes, interest, or penalties -- Requirements for showing widespread misapplication of tax.64:01:01:21Electronic tax payments (ETP) and electronic tax filings (ETF).64:01:01:22Use of fedwire in emergencies.64:01:01:23Use of check in emergencies.64:01:01:25Notice of change in bank or account number.64:01:01:26Dishonored transaction -- Fee.64:01:01:27Taxpayer to retain confirmation number from ETF and ETP transactions for three years.64:01:01:28Audit review.64:01:01:29New facilities refund or delay in payment -- Commencement of project.64:01:01:30New facilities refund -- Application for permit.64:01:01:31New facilities refund -- Documentation to support claim.64:01:01:32Electronic or digital signature.64:01:01:33Application for direct payment permit.64:01:01:34Qualification process and requirements for direct payment permit holders.64:01:01:35Record keeping requirements for direct payment permit holders.64:01:01:36Reporting of tax for direct payment permit holders.64:01:01:37Certain transactions not permitted for direct payment permit holders.64:01:01:38Duties of direct payment permit holders.64:01:01:39Responsibilities of vendors selling to direct payment permit holders.64:01:01:40Payment of municipal taxes for direct payment permit holders.64:01:01:41Revocation of direct payment permit.64:01:01:42Definitions of terms used in recordkeeping and retention regulations.64:01:01:43Maintenance and access to taxpayer records.64:01:01:44Requirements for machine-sensible records.64:01:01:45Requirements for electronic data interchange.64:01:01:46Description of process that creates records.64:01:01:47Maintenance of machine-sensible records.64:01:01:48Access to machine-sensible records.64:01:01:49Taxpayer creation of machine-sensible records for department examination and responsibility for records.64:01:01:50Requirements for conversion of hard-copy records to an imaging system.64:01:01:51Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements.64:01:01:52Effective date of rate changes.64:01:01:53Effective date local rate changes -- Sales from preprinted catalogs.