South Dakota Administrative Code

Rule 64:09:01:25 Repealed. 64:09:01:25. Required information for customer lists. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:26 Repealed. 64:09:01:26. Time for submitting customer lists. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:27 Repealed. 64:09:01:27. Reimbursement of reasonable costs. Repealed. Source: 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; repealed, 35 SDR 48, effective September 8, 2008.

Rule 64:09:01:28 Tax credit disallowed. 64:09:01:28. Tax credit disallowed. The amount of use tax owed to this state by a taxpayer may not be reduced for sales or use taxes paid to another state pursuant to SDCL 10-46-6.1 and 10-46-34.1, if the sales or use tax paid to the other …

64:10:01:01. Definitions. Repealed. Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003; 48 SDR 43, effective October 11, 2021.

64:10:01:02. Displaying decal. Repealed. Source: 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 48 SDR 43, effective October 11, 2021.

64:10:02:01. Record keeping requirements for mechanical or electronic amusement devices. Distributors and owners or operators of mechanical or electronic amusement devices as defined in SDCL 10-58-1.1, shall keep, at each licensed place of business, complete and accurate records …

64:12:01:01. Definitions. Repealed. Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 48 SDR 136, effective July 13, 2022.

64:12:01:02. "Distributor" clarified. Repealed. Source: 15 SDR 58, effective October 19, 1988; 48 SDR 136, effective July 13, 2022.

64:12:01:03. Tax write-offs excluded from gross sales. Repealed. Source: 15 SDR 58, effective October 19, 1988; 48 SDR 136, effective July 13, 2022.

Rule 64:13:01:01 Wastewater fee forms -- Publicly and privately owned treatment works -- Annual report required. 64:13:01:01. Wastewater fee forms -- Publicly and privately owned treatment works -- Annual report required. A facility required to pay fees pursuant to SDCL 34A-2-117…

Rule 64:13:01:02 Hazardous substances -- Annual report required. 64:13:01:02. Hazardous substances -- Annual report required. A person or entity required to report hazardous substances and remit the fee imposed by SDCL 34-12-21 shall file the report on the forms which include the…

Rule 64:13:01:03 Public water systems -- Annual report required. 64:13:01:03. Public water systems -- Annual report required. A public water system required to report and pay fees pursuant to SDCL 34A-3A-23 shall file a report on forms which include the following: (1) The name an…

Rule 64:13:01:04 Solid waste facilities -- Monthly report required. 64:13:01:04. Solid waste facilities -- Monthly report required. A municipal solid waste facility required to report pursuant to SDCL 34A-6-81 shall file a monthly report on forms which include the following: (1) …

Rule 64:13:01:05 Air pollution sources -- Annual report required. 64:13:01:05. Air pollution source -- Annual report required. An air pollution source required to pay the fee provided for under SDCL 34A-1-58 shall file a report on forms which include the following: (1) The name a…

Rule 64:16:01:01 Boat identification numbers -- Display. 64:16:01:01. Boat identification numbers -- Display. The boat identification number assigned pursuant to SDCL 32-3A-5 comprises the letters "SD" followed by a group of three numbers followed by two letters. The owner must p…

Rule 64:17:01:01 Form required for notice of intent to sell abandoned mobile/manufactured home. 64:17:01:01. Form required for notice of intent to sell mobile/manufactured home. The form for the written notice of abandoned mobile/manufactured home required by SDCL 21-54-15 is MV-…

64:17:01:02. Form required for notice to county treasurer of abandoned mobile/manufactured home. Repealed. Source: 33 SDR 226, effective June 27, 2007; transferred from § 64:04:01:33, 35 SDR 88, effective October 27, 2008; 50 SDR 157, effective July 1, 2024.

Rule 64:17:01:03 Application for tile of abandoned mobile/manufactured home. 64:17:01:03. Application for title of abandoned mobile/manufactured home. The form to apply for title of an abandoned mobile/manufactured home required by SDCL 21-54-17 is MV-608. Form MV-608 is publishe…

Rule 64:17:01:04 Affidavit for purpose of movement of an abandoned mobile/manufactured home. 64:17:01:04. Affidavit for purpose of movement of an abandoned mobile/manufactured home. The form for the affidavit for the purpose of moving an abandoned mobile/manufactured home require…

Rule 64:21:01:01 Assignment of right to receive refund claim for credit card sales of fuel made to the federal government. 64:21:01:01. Assignment of right to receive refund claim for credit card sales of fuel made to the federal government. A licensed marketer may assign its rig…

Rule 64:26:01:01 Definitions. 64:26:01:01. Definitions. Terms used in this article mean: (1) "Department," the Department of Revenue and Regulation; (2) "Secretary," the secretary of revenue and regulation; (3) "Principal place of business," the place from which the taxpayer mana…

Rule 64:26:02:01 Repealed. 64:26:02:01. Time for filing.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:02:02 Repealed. 64:26:02:02. Basis of returns.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:02:03 Repealed. 64:26:02:03. Method of accounting.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:02:04 Federal income tax return to be submitted with state return. 64:26:02:04. Federal income tax return to be submitted with state return. In addition to the South Dakota return, all financial institutions shall submit to the department a copy of the federal income t…

Rule 64:26:02:05 Repealed. 64:26:02:05. Supplementary return required upon subsequent increase in income -- Exception if increase results from departmental adjustment. Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; SL 2016…

64:26:02:06. Supplementary return permitted upon subsequent decrease in income -- Exception if decrease results from departmental adjustment. Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, …

Rule 64:26:02:07 Consolidated returns. 64:26:02:07. Consolidated returns. The secretary shall demand a consolidated return when it is established that a taxpayer has engaged in non-arm's length transactions which cause a material distortion in net income. Source: 4 SDR 35, effect…

Rule 64:26:02:08 Repealed. 64:26:02:08. Exclusion of factors. Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 14, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: S…

Rule 64:26:02:09 Repealed. 64:26:02:09. Separate accounting -- When taxpayer may petition for. Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 15, effective January 1, 2015. General Authority: SD…

Rule 64:26:02:10 Repealed. 64:26:02:10. Separate accounting -- When secretary may require. Repealed. Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, SL 2014, ch 61, § 16, effective January 1, 2015. General Authority: SDCL 1…

Rule 64:26:02:11 Certain corporations not in the business of making loans. 64:26:02:11. Certain corporations not in the business of making loans. A corporation which makes loans to other members of the controlled group and not to unrelated third parties is not considered to be in…

Rule 64:26:02:12 Apportionment of bank franchise tax revenues among counties. 64:26:02:12. Apportionment of bank franchise tax revenues among counties. The tax remittances for the branches of depository institutions shall be distributed to each county pro rata based on the relati…

Rule 64:26:03:01 Repealed. 64:26:03:01. Bequest to an executor.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:02 Repealed. 64:26:03:02. Noncash dividends.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:03 Repealed. 64:26:03:03. Stock dividends.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:04 Repealed. 64:26:03:04. Corporate liquidations.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:05 Repealed. 64:26:03:05. Dividends from reserves or capital.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:06 Repealed. 64:26:03:06. Dividends paid from tax exempt income.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:07 Repealed. 64:26:03:07. Stock sold between dividend dates.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:08 Repealed. 64:26:03:08. Items included in gross income and compensation.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:09 Repealed. 64:26:03:09. Commissions on premiums from insurance renewals.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:10 Repealed. 64:26:03:10. Constructive receipt of income.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:03:11 Dividends received from other financial institutions. 64:26:03:11. Dividends received from other financial institutions. Dividends received from other financial institutions which are subject to the South Dakota tax on financial institutions shall be subtracted f…

Rule 64:26:03:12 Net operating loss carryover. 64:26:03:12. Net operating loss carryover. Repealed. Source: 16 SDR 76, effective November 1, 1989; repealed, SL 2014, ch 60, § 5, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-10.1, 10-43…

Rule 64:26:03:13 Filing of separate returns of financial institutions. 64:26:03:13. Filing of separate returns of financial institutions. To determine if financial institutions sharing a common parent, such as a bank holding company, shall be required to file separate returns, th…

Rule 64:26:04:01 Repealed. 64:26:04:01. Allowances for compensation must be reasonable.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:02 Repealed. 64:26:04:02. Compensation paid employees domiciled outside state.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:03 Repealed. 64:26:04:03. Compensation paid other than in cash.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.