South Dakota Administrative Code

Rule 64:01:01:40 Payment of municipal taxes for direct payment permit holders. 64:01:01:40. Payment of municipal taxes for direct payment permit holders. A direct payment permit holder that makes a taxable purchase of tangible personal property, any product transferred electronic…

Rule 64:01:01:41 Revocation of direct payment permit. 64:01:01:41. Revocation of direct payment permit. 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…

Rule 64:01:01:42 Definitions of terms used in recordkeeping and retention regulations. 64:01:01:42. Definitions of terms used in recordkeeping and retention regulations. Terms used in §§ 64:01:01:43 to 64:01:01:51, inclusive, mean: (1) "Database management system," a software sys…

Rule 64:01:01:43 Maintenance and access to taxpayer records. 64:01:01:43. Maintenance and access to taxpayer records. A taxpayer shall maintain all records necessary to make a determination of the correct tax liability. The records shall include: records and books of account for …

Rule 64:01:01:44 Requirements for machine-sensible records. 64:01:01:44. Requirements for machine-sensible records. Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-s…

Rule 64:01:01:45 Requirements for electronic data interchange. 64:01:01:45. Requirements for electronic data interchange. If a taxpayer uses electronic data interchange processes and technology, the level of record detail, in combination with other records related to the transact…

Rule 64:01:01:46 Description of process that creates records. 64:01:01:46. Description of process that creates records. Upon the request of the department, the taxpayer shall provide a description of the business process that created the records. The description shall include the…

Rule 64:01:01:47 Maintenance of machine-sensible records. 64:01:01:47. Maintenance of machine-sensible records. The department recommends but does not require that taxpayers refer to the National Archives and Record Administration's (NARA) standards for guidance on the maintenanc…

Rule 64:01:01:48 Access to machine-sensible records. 64:01:01:48. Access to machine-sensible records. The manner in which the department is provided access to machine-sensible records as required in § 64:01:01:43 may be satisfied through a variety of means that shall take into ac…

Rule 64:01:01:49 Taxpayer creation of machine-sensible records for department examination and responsibility for records. 64:01:01:49. Taxpayer creation of machine-sensible records for department examination and responsibility for records. A taxpayer may create files solely for t…

Rule 64:01:01:50 Requirements for conversion of hard-copy records to an imaging system. 64:01:01:50. Requirements for conversion of hard-copy records to an imaging system. For purposes of storage and retention, taxpayers may convert hard-copy documents received or produced in the…

Rule 64:01:01:51 Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements. 64:01:01:51. Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements. Except as otherwise provided in §§ 64:01:01:42 to 64:01:01:51, inclusive, …

Rule 64:01:01:52 Effective date of rate changes. 64:01:01:52. Effective date of rate changes. The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate…

Rule 64:01:01:53 Effective date local rate changes -- Sales from preprinted catalogs. 64:01:01:53. Effective date local rate changes -- Sales from preprinted catalogs. The local sales tax rate applies to any purchase from a seller's printed catalog if the purchaser computes the t…

Rule 64:02:01:01 Definitions. 64:02:01:01. Definitions. Terms used in this chapter mean: (1) "Department," the Department of Revenue; (2) "IAAO," the International Association of Assessing Officers; (3) "Outside certified appraiser assessor," an appraiser or assessor certified or…

Rule 64:02:01:02 Repealed. 64:02:01:02. Certification required.Repealed. Source: 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.

Rule 64:02:01:03 Certification required. 64:02:01:03. Certification required. Any individual assessing or appraising property in this state for property tax purposes shall be certified by the department. Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25…

Rule 64:02:01:03.01 Temporary certification. 64:02:01:03.01. Temporary certification. The department may issue a temporary certificate to an individual under the condition that the individual receives a permanent certificate under § 64:02:01:03.02 within one year of the temporary…

64:02:01:03.02. Program certification -- Program requirements. To receive a permanent certificate, an individual shall successfully complete the following: (1) Attend and pass the department annual assessor school; (2) Successfully complete training courses, as prescribed in § 64…

Rule 64:02:01:03.03 Permanent certification of outside appraiser assessors -- Eligibility. 64:02:01:03.03. Permanent certification of outside appraiser assessors -- Eligibility. An outside appraiser assessor may become certified by the department if the individual: (1) Has two pr…

Rule 64:02:01:04 Repealed. 64:02:01:04. Present employees -- Temporary certificate granted.Repealed. Source: 1 SDR 65, effective March 20, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:02:01:05 Repealed. 64:02:01:05. Examinations -- When offered -- Qualifications. Repealed. Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 9 SDR 28, effective September 5, 1982; 12 SDR 111, effective …

Rule 64:02:01:06 Passing score. 64:02:01:06. Passing score. The passing score for the department certification examination is 80 percent. Source: 1 SDR 65, effective March 20, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, …

Rule 64:02:01:07 Repealed. 64:02:01:07. Failure to pass written exam.Repealed. Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; repealed, 17 SDR 199, effective July 1, 1991.

Rule 64:02:01:08 Repealed. 64:02:01:08. Job related qualification test required -- Applicant must be 19.Repealed. Source: 1 SDR 65, effective March 20, 1975; repealed, 9 SDR 28, effective September 5, 1982.

Rule 64:02:01:09 Examinations administered by department -- Contents. 64:02:01:09. Examinations administered by department -- Contents. The department shall administer examinations as considered necessary by the secretary and shall determine the contents of examinations. Examinat…

Rule 64:02:01:10 Repealed. 64:02:01:10. Step increases.Repealed. Source: 1 SDR 65, effective March 20, 1975; repealed, 9 SDR 28, effective September 5, 1982.

Rule 64:02:01:11 Repealed. 64:02:01:11. Permanent certificates -- Term -- Renewal. Repealed. Source: 1 SDR 65, effective March 20, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

Rule 64:02:01:12 Repealed. 64:02:01:12. Reciprocity. Repealed. Source: 1 SDR 65, effective March 20, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.

Rule 64:02:01:13 Revocation of certification -- Right of appeal. 64:02:01:13. Revocation of certification -- Right of appeal. Certified appraiser assessors must act in accordance with the "Code of Ethics and Standards of Professional Conduct" as adopted by the IAAO on November 15…

Rule 64:02:01:14 Certified appraiser assessor. 64:02:01:14. Certified appraiser assessor. An individual certified under the provisions of either § 64:02:01:03.02 or § 64:02:01:03.03 is qualified to hold the professional designation of certified appraiser assessor. Source: 2 SDR 4…

Rule 64:02:01:15 Repealed. 64:02:01:15. Accredited instruction -- Credit allowed.Repealed. Source: 2 SDR 40, effective December 8, 1975; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, …

Rule 64:02:01:16 Training courses. 64:02:01:16. Training courses. An individual participating in the department certification program must complete training courses related to the laws governing the assessment and taxation of all classes of property and the fundamentals of apprai…

Rule 64:02:01:17 Repealed. 64:02:01:17. Credit -- Appraisal experience.Repealed. Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:02:01:18 Repealed. 64:02:01:18. Credit -- Formal education.Repealed. Source: 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective Ju…

Rule 64:02:01:19 Repealed. 64:02:01:19. Formal designation.Repealed. Source: 2 SDR 40, effective December 8, 1975; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 199…

Rule 64:02:01:20 Repealed. 64:02:01:20. Credit -- Membership in professional organizations.Repealed. Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219,…

Rule 64:02:01:21 Repealed. 64:02:01:21. Credit -- Professional registration.Repealed. Source: 2 SDR 40, effective December 8, 1975; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, eff…

Rule 64:02:01:22 Repealed. 64:02:01:22. Credit -- Articles printed in professional publications.Repealed. Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SD…

Rule 64:02:01:23 Repealed. 64:02:01:23. Department sponsored assessor's school -- Attendance required. Repealed. Source: 2 SDR 40, effective December 8, 1975; 3 SDR 10, effective August 17, 1976; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; …

Rule 64:02:01:24 Transferred. 64:02:01:24. Transferred to § 64:02:02:01.

Rule 64:02:01:25 Transferred. 64:02:01:25. Transferred to § 64:02:02:02.

Rule 64:02:01:26 Transferred. 64:02:01:26. Transferred to § 64:02:02:03.

Rule 64:02:03:01 Definitions. 64:02:03:01. Definitions. Terms used in this chapter mean: (1) "CAA," certified appraiser assessor; (2) "IAAO," the International Association of Assessing Officers; (3) "Renewal period," each period commencing with the initial issuance of a permanent…

Rule 64:02:03:02 Requirements for renewal of permanent certificate. 64:02:03:02. Requirements for renewal of permanent certificate. Each individual holding a permanent certificate shall renew the certificate by meeting the applicable renewal requirements in this chapter within fi…

Rule 64:02:03:03 Failure to renew certificate. 64:02:03:03. Failure to renew certificate. The department shall revoke the CAA designation of any individual who fails to renew within any renewal period. If an individual's permanent certificate has expired, a new certificate may be…

Rule 64:02:03:04 Repealed. 64:02:03:04. Recertification of mass appraisers. Repealed. Source: 4 SDR 35, effective December 22, 1977; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 19 SDR 42, effective …

Rule 64:02:03:05 Repealed. 64:02:03:05. Credit -- Training.Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:02:03:06 Repealed. 64:02:03:06. Credit -- Assessment related news article.Repealed. Source: 4 SDR 35, effective December 22, 1977; repealed, 7 SDR 30, effective October 5, 1980.

Rule 64:02:03:07 Repealed. 64:02:03:07. RewritingCAA exam.Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992.