South Dakota Administrative Code

62:03:07:06. Notices required for automatic enrollment. Repealed. Source: 35 SDR 82, effective October 22, 2008; 41 SDR 219, effective July 1, 2015; 52 SDR 10, effective August 5, 2025. 62:03:07:06.01. Notice of automatic escalation required -- Election to opt out -- Automatic en…

62:03:07:06.01. Notice of automatic escalation required -- Election to opt out -- Automatic enrollee status. Repealed. Source: 41 SDR 219, effective July 1, 2015; 52 SDR 10, effective August 5, 2025.

62:03:07:07. Advance authorization not required -- Exception to other laws. Repealed. Source: 35 SDR 82, effective October 22, 2008; 41 SDR 219, effective July 1, 2015; 52 SDR 10, effective August 5, 2025.

62:04:01:01. Definitions in general. Repealed. Source: 31 SDR 191, effective May 22, 2005; 45 SDR 142, effective July 1, 2019; 52 SDR 10, effective August 5, 2025.

62:04:01:02. Definition of specific terms. Repealed. Source: 31 SDR 191, effective May 22, 2005; 34 SDR 297, effective June 2, 2008; 52 SDR 10, effective August 5, 2025.

62:04:01:03. Qualifications in regard to compensation. Repealed. Source: 31 SDR 191, effective May 22, 2005; 39 SDR 227, effective July 1, 2013; 52 SDR 10, effective August 5, 2025.

62:04:02:01. Month of a member's birth date. Repealed. Source: 31 SDR 191, effective May 22, 2005; 52 SDR 10, effective August 5, 2025.

62:04:03:01. Direct rollovers. Repealed. Source: 31 SDR 191, effective May 22, 2005; 33 SDR 212, effective June 4, 2007; 35 SDR 82, effective October 22, 2008; 52 SDR 10, effective August 5, 2025.

62:04:03:02. Distributions deemed reasonable and made in good faith under federal law. Repealed. Source: 37 SDR 214, effective May 30, 2011; 39 SDR 227, effective July 1, 2013; 47 SDR 138, effective July 1, 2021.

Rule 64:01:01:01 Definitions. 64:01:01:01. Definitions. Terms used in this title mean: (1) "Department," the Department of Revenue and Regulation; (2) "Secretary," the secretary of Revenue and Regulation; (3) "Quarter," a calendar quarter or three months, specifically January thr…

Rule 64:01:01:01.01 Repealed. 64:01:01:01.01. Impartial hearing examiner.Repealed. Source: 17 SDR 4, effective July 18, 1990; repealed 20 SDR 103, effective January 10, 1994.

Rule 64:01:01:02 Repealed. 64:01:01:02. Description of organization.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:01:01:03 Repealed. 64:01:01:03. Method of operation.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:01:01:04 Public requests for information. 64:01:01:04. Public requests for information. All requests for information as well as any application for a rule or other substantive or procedural inquiry must be addressed to the secretary. Source: SL 1975, ch 16, § 1; 13 SDR 12…

Rule 64:01:01:05 Rules of practice and procedure. 64:01:01:05. Rules of practice and procedure. An individual does not need a license to practice before the agency; however, if a person is representing someone else, the person must be a member of the state bar or associated with …

Rule 64:01:01:06 Repealed. 64:01:01:06. Procedure for adoption of rules and regulations.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:01:01:07 Repealed. 64:01:01:07. Petition for adoption of rules.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:01:01:08 Procedure to obtain declaratory ruling. 64:01:01:08. Procedure to obtain declaratory ruling. An individual may apply for a declaratory ruling by filing a petition directed to the secretary which states generally the factual situation existing under which the ques…

Rule 64:01:01:09 Hearings on petition to obtain declaratory ruling. 64:01:01:09. Hearings on petition to obtain declaratory ruling. A hearing on a petition for declaratory ruling may be held upon ten days written notice to all parties. The hearing must be public; testimony must b…

Rule 64:01:01:10 Decisions. 64:01:01:10. Decisions. The secretary may refuse to render or enter a declaratory ruling if such a ruling would not terminate the uncertainty or controversy giving rise to the proceeding. All decisions must be made within 30 days of final submission of…

Rule 64:01:01:11 Construction. 64:01:01:11. Construction. Sections 64:01:01:05 to 64:01:01:17, inclusive, are remedial; their purpose is to settle and to afford relief from uncertainty and insecurity with respect to rights, status, and other legal relations, and they are to be li…

Rule 64:01:01:11.01 Prehearing conference. 64:01:01:11.01. Prehearing conference. The department may require a prehearing conference with all parties involved in a contested case. Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995. General Authority…

Rule 64:01:01:12 Conduct of hearings. 64:01:01:12. Conduct of hearings. Hearings held by the department, unless otherwise required by statute, must be conducted in accordance with §§ 64:01:01:13 to 64:01:01:16, inclusive, and in accordance with the provisions of SDCL 1-26. Source…

Rule 64:01:01:13 Notice of time and place for hearings -- Hearing examiners. 64:01:01:13. Notice of time and place for hearings -- Hearing examiners. In all cases to be heard, all parties must be given notice of at least ten days. Hearings shall be held at the time and place dire…

Rule 64:01:01:14 All parties to be heard. 64:01:01:14. All parties to be heard. The hearing officer may order proposed findings from any party to the hearing on the officer's own motion or at the request of any party. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective…

Rule 64:01:01:15 Repealed. 64:01:01:15. Transcript of proceedings.Repealed. Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:01:01:16 Evidence receivable. 64:01:01:16. Evidence receivable. Documentary evidence may be received in the form of copies or excerpts, if the original is not readily available. Upon request, parties must be given an opportunity to compare the copy with the original. Sour…

Rule 64:01:01:17 Repealed. 64:01:01:17. Public examination of business and financial records.Repealed. Source: SL 1975, ch 16, § 1; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:01:01:18 Void. 64:01:01:18. Disclosure of federal tax information and information received pursuant to agreement on coordination of tax administration. Void. Source: 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; voided by SL 1995, …

Rule 64:01:01:19 Forms. 64:01:01:19. Forms. Any person required to file a return with the department must file a return on a form provided by the department. A return not provided by the department may be submitted only if it has received prior approval from the department. A ret…

Rule 64:01:01:20 Reduction or abatement of taxes, interest, or penalties -- Requirements for showing widespread misapplication of tax. 64:01:01:20. Reduction or abatement of taxes, interest, or penalties -- Requirements for showing widespread misapplication of tax. In order to sh…

Rule 64:01:01:21 Electronic tax payments (ETP) and electronic tax filings (ETF). 64:01:01:21. Electronic tax payments (ETP) and electronic tax filings (ETF). Any taxpayer who elects to file taxes by electronic tax filing (ETF) and remit taxes by electronic tax payments (ETP) must…

Rule 64:01:01:22 Use of fedwire in emergencies. 64:01:01:22. Use of fedwire in emergencies. Taxpayers who remit tax payments by ETP may use the fedwire method of payment in emergencies. Only the following situations constitute an emergency for the purposes of this section: (1) A …

Rule 64:01:01:23 Use of check in emergencies. 64:01:01:23. Use of check in emergencies. If a power or telecommunication failure makes it impossible for an ETP to occur by the date the payment is due, a taxpayer may pay the taxes due by check sent to the department by a method ens…

Rule 64:01:01:24 Repealed. 64:01:01:24. Time for filing using ETP.Repealed. Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; repealed, 25 SDR 167, effective July 1, 1999.

Rule 64:01:01:25 Notice of change in bank or account number. 64:01:01:25. Notice of change in bank or account number. The taxpayer remitting tax payments by ETP must notify the department of any change in bank or account number by the twenty-third day of the month in which the ne…

Rule 64:01:01:26 Dishonored transaction -- Fee. 64:01:01:26. Dishonored transaction -- Fee. The charge is $20 for collecting an ETP payment which was not paid to the department because the transaction was not honored for the reasons set forth in SDCL 57A-3-421. Source: 17 SDR 4, …

Rule 64:01:01:27 Taxpayer to retain confirmation number from ETF and ETP transactions for three years. 64:01:01:27. Taxpayer to retain confirmation number from ETF and ETP transactions for three years. The confirmation number received by the taxpayer from the operator or internet…

Rule 64:01:01:28 Audit review. 64:01:01:28. Audit review. Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closin…

Rule 64:01:01:29 New facilities refund or delay in payment -- Commencement of project. 64:01:01:29. New facilities refund or delay in payment -- Commencement of project. For purposes of qualifying for a refund or delay in payment of tax under SDCL chapter 10-45, chapter 10-45B, c…

Rule 64:01:01:30 New facilities refund -- Application for permit. 64:01:01:30. New facilities refund -- Application for permit. The owner of the project or the owner's authorized representative must sign the application for a permit authorized by SDCL 10-45B-6 or 49-34A-86. The a…

Rule 64:01:01:31 New facilities refund -- Documentation to support claim. 64:01:01:31. New facilities refund -- Documentation to support claim. A claim for refund must be accompanied by a list of suppliers or contractors from whom property or services were purchased. The list mus…

Rule 64:01:01:32 Electronic or digital signature. 64:01:01:32. Electronic or digital signature. A taxpayer's unique password and PIN that are transmitted in conjunction with a return filed through any electronic means constitute a signature. Source: 25 SDR 167, effective July 1, …

Rule 64:01:01:33 Application for direct payment permit. 64:01:01:33. Application for direct payment permit. Each applicant for a direct payment permit must apply in writing to the secretary and the application shall be on a form provided by the secretary. The application shall co…

Rule 64:01:01:34 Qualification process and requirements for direct payment permit holders. 64:01:01:34. Qualification process and requirements for direct payment permit holders. An applicant for a direct payment permit shall meet the following minimum requirements: (1) Demonstrat…

Rule 64:01:01:35 Record keeping requirements for direct payment permit holders. 64:01:01:35. Record keeping requirements for direct payment permit holders. A direct payment permit holder shall maintain all records necessary for a determination of the correct tax liability under S…

Rule 64:01:01:36 Reporting of tax for direct payment permit holders. 64:01:01:36. Reporting of tax for direct payment permit holders. Each holder of a valid direct payment permit shall, by electronic means accrue and pay directly to the department the taxes due under SDCL chapter…

Rule 64:01:01:37 Certain transactions not permitted for direct payment permit holders. 64:01:01:37. Certain transactions not permitted for direct payment permit holders. The holder of a direct pay permit may not use the permit in connection with the following transactions: (1) Pu…

Rule 64:01:01:38 Duties of direct payment permit holders. 64:01:01:38. Duties of direct payment permit holders. The holder of a direct payment permit shall furnish a copy of the direct payment permit or other acceptable evidence to each vendor from whom the holder purchases tangi…

Rule 64:01:01:39 Responsibilities of vendors selling to direct payment permit holders. 64:01:01:39. Responsibilities of vendors selling to direct payment permit holders. Receipt of the direct payment permit or other acceptable evidence that the holder has been granted a direct pa…