South Dakota Administrative Code

Rule 64:26:04:04 Repealed. 64:26:04:04.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Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:05 Repealed. 64:26:04:05. Traveling expenses.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:06 Repealed. 64:26:04:06. Donations or contributions.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:07 Repealed. 64:26:04:07. Rentals.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:08 Repealed. 64:26:04:08. Automobile expenses.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:09 Repealed. 64:26:04:09. Repairs.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:10 Repealed. 64:26:04:10. Business insurance premiums.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:11 Repealed. 64:26:04:11. Interest paid.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:12 Repealed. 64:26:04:12. Taxes paid.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:13 Repealed. 64:26:04:13. South Dakota sales and use tax.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:14 Repealed. 64:26:04:14. Federal income taxes.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:15 Repealed. 64:26:04:15. Assessments for local benefits.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:16 Repealed. 64:26:04:16.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Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:17 Repealed. 64:26:04:17. Losses of money loaned.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:18 Repealed. 64:26:04:18. Deductible losses.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:19 Repealed. 64:26:04:19. Sudden obsolescence of property.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:20 Repealed. 64:26:04:20. Depreciation -- When allowed.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:21 Repealed. 64:26:04:21. Depreciation -- Bookkeeping required.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

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

Rule 64:26:04:23 Repealed. 64:26:04:23. Depreciation -- When not allowed.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:24 Repealed. 64:26:04:24. Depreciation of leasehold improvements.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:25 Repealed. 64:26:04:25. Depreciation of residence and personal property.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

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

Rule 64:26:04:27 Repealed. 64:26:04:27. Contributions.Repealed. Source: SL 1975, ch 16, § 1; repealed, 4 SDR 35, effective December 22, 1977.

Rule 64:26:04:28 Federal income tax deductible -- Other income, privilege, and franchise taxes not deductible. 64:26:04:28. Federal income tax deductible -- Other income, privilege, and franchise taxes not deductible. Net federal income taxes are deductible from taxable income in…

Rule 64:27:01:01 Definitions. 64:27:01:01. Definitions. Terms used in this chapter mean: (1) "Ultimate sale," an arm's length transaction between equal bargaining parties at a price which accurately reflects the fair market value of products at the time of the sale. Source: 2 SDR…

Rule 64:27:01:01.01 Gross yields defined. 64:27:01:01.01. Gross yields defined. Gross yields are all gains, incomes, receipts, and profits derived from the sale of minerals and mineral products produced in South Dakota. All amounts shall be included in the gross yields of the tax…

Rule 64:27:01:02 Method of accounting. 64:27:01:02. Method of accounting. The method of accounting shall be that method normally used by the taxpayer in the ordinary course of business if it accurately reflects the taxpayer's income for the taxable year. The taxpayer may not chan…

Rule 64:27:01:03 Verified estimates. 64:27:01:03. Verified estimates. An estimate of the tax due in the current taxable year shall be verified by the preparer's sworn statement that the estimate accurately reflects the expected earnings of the taxpayer for the taxable year involv…

Rule 64:27:01:04 Repealed. 64:27:01:04. Small operators -- Filing of estimate.Repealed. Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 14 SDR 95, effective January 10, 1988.

Rule 64:27:01:05 Repealed. 64:27:01:05. Verification.Repealed. Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 23 SDR 117, effective January 27, 1997.

Rule 64:27:01:06 Extension of time for filing. 64:27:01:06. Extension of time for filing. The secretary, on a showing of good cause, may extend the due date for the filing of a verified estimate or statement by not more than 60 days. Interest shall accrue during the extended peri…

Rule 64:27:01:07 Repealed. 64:27:01:07. Absence of filing verified statement or estimates.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:08 Repealed. 64:27:01:08. Refund.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:09 Repealed. 64:27:01:09. Unit of mines.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:10 Repealed. 64:27:01:10. Producing unit.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:11 Repealed. 64:27:01:11. Taxpayer determination of operating unit.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:12 Repealed. 64:27:01:12. Undeveloped operating units.Repealed. Source: 2 SDR 21, effective September 1, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:13 Travel expenses. 64:27:01:13. Travel expenses. Expenses incurred while traveling within this state for general business purposes is deductible as a general administrative expense. Expenses for travel outside South Dakota but beginning or ending within this state …

Rule 64:27:01:14 Cost of repair and replacement. 64:27:01:14. Cost of repair and replacement. The following repair and replacement costs are chargeable costs for deduction purposes: (1) The cost of repairing and maintaining mining machinery; (2) The cost of timber for the inside …

Rule 64:27:01:15 Leasing expenditures deductible. 64:27:01:15. Leasing expenditures deductible. Cost of leasing or renting property for the purpose of extracting minerals or mineral products is deductible as a cost of extraction. Source: 2 SDR 21, effective September 18, 1975; 13…

Rule 64:27:01:16 Limitations of deductions. 64:27:01:16. Limitations of deductions. Deductions allowed in SDCL 10-39-45.2(6) are limited to expenditures incurred in production activities in this state. Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effect…

Rule 64:27:01:17 Special assessments. 64:27:01:17. Special assessments. Special assessments levied by local governments shall be deducted as are all local taxes. Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective …

Rule 64:27:01:18 Depletion allowance. 64:27:01:18. Depletion allowance. The depletion of the source of minerals and mineral products is not a deductible expense. Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective …

Rule 64:27:01:19 Repealed. 64:27:01:19. Development costs.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:20 Repealed. 64:27:01:20. Motor vehicles subject to tax.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:27:01:21 Repealed. 64:27:01:21. Disposition of tax moneys paid under protest.Repealed. Source: 2 SDR 21, effective September 18, 1975; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:28:01:01 Repealed. 64:28:01:01. Definitions.Repealed. Source: SL 1975, ch 16, § 1; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:02:01:01, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effe…

Rule 64:28:01:02 Exemptions to definitions of "trailer" and "semi-trailer." 64:28:01:02. Exemptions to definitions of "trailer" and "semi-trailer." To clarify the issuance of vehicle titles and registrations for trailers and semi-trailers under SDCL chapters 32-3 and 32-5, the fo…

64:28:01:03. Legal name required--Appearance on title and registration. On a vehicle title application, all owners of the vehicle shall provide their full legal name, including middle name. The full legal name provided must match the name on each owner's United States or state is…