reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:32 - Vehicle regulation › Chapter 64:32:02 - Reciprocal agreements › Section 64:32:02:11 - Rights retained by jurisdictions

Current through Register Vol. 51, page 10, July 15, 2024
Each of the parties to a reciprocal agreement retain the right to
	 require the display of a permit, sticker, or other means of identification.
	 Each of the parties retain the right to cancel immediately the reciprocal
	 privileges of a vehicle which violates the provisions of the agreement. Each
	 jurisdiction entering into a reciprocal agreement may act unilaterally in
	 denying reciprocal privileges to any particular nonresident.
General Authority:
SDCL
		32-10-3.
Law Implemented:
SDCL
		32-10-29.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:32 - Vehicle regulation › Chapter 64:32:02 - Reciprocal agreements › Section 64:32:02:13 - Termination upon 30 days' notice

Current through Register Vol. 51, page 10, July 15, 2024
A reciprocal agreement shall continue in force from the effective date
	 contained in the agreement and may be terminated upon 30 days' written notice
	 by either jurisdiction.
General Authority:
SDCL
		32-10-3.
Law Implemented:
SDCL
		32-10-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:33 - Commercial licensing › Chapter 64:33:01 - Permits › Section 64:33:01:01 - Demonstration individual trip permit - Fee

Current through Register Vol. 51, page 10, July 15, 2024
A demonstration individual trip permit may be obtained only if the
	 person seeking the permit holds a master demonstration commercial license
	 permit pursuant to SDCL 32-6B-31.
The department sells the master demonstration commercial license
	 permits and the individual trip permits described in SDCL 32-6B-32. The fee for
	 a book of 10 individual trip permits is $150.
General Authority:
SDCL 32-6B-33.
Law Implemented:
SDCL 32-6B-31 to
		32-6B-33.
The amended version of this section by 50 SDR 157, effective 7/1/2024 is not yet available.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this article mean:
(1) "Automobile," a motor vehicle which is
  designed to transport not more than 11 passengers and their personal property.
  This term does not include recreational motor vehicles which exceed 18 feet
  overall length, but does include vans, minivans, or minibuses used by agencies
  to transport persons who fit the conditions outlined in §
  64:34:01:01.01;
(2) "Physically
  disabled person," any person that meets one or more of the eligibility criteria
  in § 64:34:01:01.01;
(3)
  "Licensed physician," any person who is licensed in accordance with SDCL
  chapters 36-4 (physicians and surgeons), 36-4A (physicians assistants), and
  36-5 (chiropractors).
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1,
		32-30-11.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:01.01 - Eligibility for removable windshield placards

Current through Register Vol. 51, page 10, July 15, 2024
Persons with physical disabilities which limit or impair their ability
	 to walk are eligible for removable windshield placards issued under the
	 authority of the department. Such persons must meet one or more of the
	 following criteria, as certified by a licensed physician:
(1) Cannot walk 200 feet without stopping to
  rest;
(2) Cannot walk without the
  use of, or assistance from, a brace, cane, crutch, another person, a prosthetic
  device, a wheelchair, or another assistive device;
(3) Is restricted by lung disease to such an
  extent that the person's forced (respiratory) expiratory volume for one second,
  when measured by spirometry, is less than one liter, or the arterial oxygen
  tension is less than 60 mm/hg on room air at rest;
(4) Uses portable oxygen;
(5) Has a cardiac condition to the extent
  that the person's functional limitations are classified in severity as Class
  III or Class IV according to the American Heart Association leaflet, "The
  Functional and Therapeutic Classifications of Patients with Diseases of the
  Heart," in print on June 1, 1990; or
(6) Is severely limited in ability to walk
  due to an arthritic, neurological, or orthopedic condition.
Blindness or impaired vision, in and of itself, is not a valid
	 criterion for certification for issuance of a windshield
	 placard.
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1.
"The Functional and Therapeutic Classification of Patients with
		Diseases of the Heart," in print on June 1, 1990, American Heart Association.
		Copies of the leaflet may be obtained from the American Heart Association,
		National Center, 7320 Greenville Avenue, Dallas, Texas 75231;
		free.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:02 - Application requirements

Current through Register Vol. 51, page 10, July 15, 2024
An application for a removable windshield placard for the physically
	 disabled shall be submitted on forms supplied by the department. Applications
	 may be submitted to the department or the county treasurer.
The application shall include the applicant's name, address, and a
	 licensed physician's certification that the applicant meets the criteria for
	 placard issuance established in §
									64:34:01:01.01. If the applicant
	 is unable to submit an application, another person may apply on behalf of the
	 applicant and sign the application accordingly. An applicant may request two
	 windshield placards at the time of initial application or may request a second
	 placard as a separate request.
If application is being made because a temporary physical disability
	 exists, the projected termination date of the physical disability shall be
	 included on the application. The county treasurer or the department shall issue
	 a temporary placard which is valid for not less than 30 days nor more than one
	 year from the date of issue. All applications for placards submitted to the
	 county treasurer shall be transmitted to the department for
	 processing.
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:03 - Permanent and temporary placards

Current through Register Vol. 51, page 10, July 15, 2024
A permanent removable windshield placard shall be issued to a qualified
	 applicant certified as having a permanent physical disabling condition by a
	 licensed physician. Permanent placards expire five years from the date of
	 issuance.
The expiration date must be written on all placards.
A removable windshield placard is a two-sided placard which includes
	 the following information:
(1) An
  identification number which is specific to each placard issued;
(2) The expiration date; and
(3) The state seal or other identification of
  the department.
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:04 - Renewal or replacement of placards

Current through Register Vol. 51, page 10, July 15, 2024
A temporary removable windshield placard may be renewed and will be
	 issued upon receipt of a licensed physician's statement extending the period of
	 the disability. An expired permanent placard may be renewed upon application on
	 a form prescribed by the Division of Motor Vehicles without the completion of
	 the physician's certification. A replacement for either a permanent or
	 temporary placard which is lost, stolen, mutilated, or destroyed may be issued
	 upon receipt of either a completed application, an affidavit, or both without
	 submission of an additional physician's statement.
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:34 - Handicapped parking › Chapter 64:34:01 - Handicapped parking windshield placards › Section 64:34:01:05 - Display of placard

Current through Register Vol. 51, page 10, July 15, 2024
The removable windshield placard must be displayed while an automobile
	 used to transport the permit holder is parked. The placard must be visible
	 through the front windshield of the automobile. Failure to display a placard
	 does not excuse a permit holder from parking violations issued because of the
	 failure to display the placard.
General Authority:
SDCL
		32-5-76.1.
Law Implemented:
SDCL
		32-5-76.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this article mean:
(1) "Annual license," a permit issued for a
  coin-operated washer or dryer by the calendar year;
(2) "Coin-operated washer or dryer," a
  mechanical washing, drying, or cleaning apparatus designed or used for the
  purpose of washing, cleaning, or drying any material of whatever nature or
  design and which is activated or continued through the deposit or surrendering
  of a coin, token, or other consideration or through the payment of a
  consideration based on the use of the machine;
(3) "Department," Department of Revenue and
  Regulation;
(4) "Licensing agency,"
  the special tax division of the department;
(5) "Municipality," all cities and towns
  organized under the laws of this state; the term does not include any other
  political subdivision defined in SDCL
  9-1-1;
(6) "Operator," an agent or employee of an
  owner who is in actual or constructive charge of a coin-operated washer or
  dryer; if a coin-operated washer or dryer is being purchased under contract,
  the person having equitable ownership of the equipment;
(7) "Owner," the person, firm, or corporation
  having legal title to a coin-operated washer or dryer;
(8) "Population," the population of a
  municipality as defined by SDCL
  2-14-2(18).
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-1-1,
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:02 - Application

Current through Register Vol. 51, page 10, July 15, 2024
Every person owning or operating a coin-operated washer or dryer at any
	 place in this state, shall, by December 31 each year, apply to the department
	 for an annual permit for the succeeding year for each coin-operated washer or
	 dryer which is owned by the person or under the person's control. An
	 application form may include all washers and dryers owned or operated by the
	 applicant regardless of their location, but in all cases the application shall
	 clearly designate the exact location of the machines.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:03 - Forms supplied by department

Current through Register Vol. 51, page 10, July 15, 2024
Applications shall be on forms supplied by the department and shall
	 show the make and serial number of the coin-operated washer or dryer and its
	 location by city or town or other area outside a
	 municipality.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-1-1,
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:04 - Machines placed in service during license year

Current through Register Vol. 51, page 10, July 15, 2024
If an owner acquires or puts into service a coin-operated washer or
	 dryer which has not been registered, even though the machine may be the
	 replacement for a machine previously registered, a new application must be
	 completed and the requisite fee paid. No refund for a partial year's operation
	 may be made, nor may any fee be prorated for the remaining time in the license
	 year.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:05 - Payment of fee

Current through Register Vol. 51, page 10, July 15, 2024
Payments of the license fee may be by check, cash, or money order made
	 payable to the state treasurer and forwarded to the department.
The department shall issue an annual permit to the owner or operator
	 showing the type of permit issued, the number of units licensed, and the fee
	 paid per unit. The permit shall be posted within the licensed premise and open
	 to public view.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-1-1,
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:08 - Annual license not transferable or refundable

Current through Register Vol. 51, page 10, July 15, 2024
The annual coin-operated washer or dryer license is not transferable
	 from one machine to another or refundable.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:35 - Coin-operated laundries › Chapter 64:35:01 - Interpretive rules › Section 64:35:01:09 - Transfer of permit to new owner

Current through Register Vol. 51, page 10, July 15, 2024
A licensed owner or operator of washer and dryer units who transfers
	 the ownership or management of the washer and dryer units during a calendar
	 year shall notify the department and request a transfer of the permit to the
	 new owner or operator of the units upon completion of the
	 transfer.
General Authority:
SDCL
		10-45-5.1.
Law Implemented:
SDCL
		10-45-5.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:02 - Operating property leased to private individuals

Current through Register Vol. 51, page 10, July 15, 2024
Leasing of operating property to private individuals for the purpose of
	 assembling goods, wares, and merchandise for shipping by a railroad or for the
	 purpose of receiving and assembling from shipment by a railroad does not change
	 the character of real estate from operating to nonoperating
	 property.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-1,
		10-28-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:03 - Operating property leased for agricultural purposes

Current through Register Vol. 51, page 10, July 15, 2024
Leasing operating property for agricultural purposes does not change
	 the character of the property from operating to nonoperating
	 property.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-1,
		10-28-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:04 - Lease of operating property directly connected with shipment

Current through Register Vol. 51, page 10, July 15, 2024
Lease of operating property to any private business not directly
	 connected with shipment by a railroad company constitutes a change of the
	 property from operating to nonoperating property.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-2,
		10-28-10,
		10-28-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:05 - Property not contiguous to right-of-way

Current through Register Vol. 51, page 10, July 15, 2024
Property which is not contiguous to the right-of-way or station grounds
	 is considered nonoperating property.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:06 - Property leased for three or more years

Current through Register Vol. 51, page 10, July 15, 2024
If property is leased for a term of three years or more by a railroad
	 company, the leasehold interest of the lessee is subject to assessment by the
	 local assessor. The assessment shall be made to the lessee and not to the
	 railroad company.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-4-23.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:07 - Annual statement required

Current through Register Vol. 51, page 10, July 15, 2024
Each railroad company shall, not later than the 20th day of April of
	 each year, furnish the department with a duplicate list of all leases of
	 property for three or more years on right-of-way or station grounds. The
	 company shall set forth in the report the name and address of the lessee, the
	 description of the property leased, and the amount of the rent derived from the
	 leases.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-4.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:41 - Utilities › Chapter 64:41:01 - Interpretive rules - Railroads › Section 64:41:01:08 - Annual statement shall include list of all nonoperating property by plat

Current through Register Vol. 51, page 10, July 15, 2024
The railroad company shall furnish in its annual report to the
	 department for assessment purposes, an itemized list of all nonoperating
	 property situated within the state. The list shall be itemized and described
	 according to the plat of the property on file with the register of deeds of
	 each county.
General Authority:
SDCL
		10-28-25.
Law Implemented:
SDCL
		10-28-3(9).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:02 - Minimum price on cigarettes

Current through Register Vol. 51, page 10, July 15, 2024
The distributor shall apply the following formulas to establish the
	 minimum price on all brands of cigarettes the distributor sells in this
	 state:
(1) The basic cost to the
  distributor is the manufacturer's invoice price, less available manufacturer's
  discounts, plus the state cigarette excise tax;
(2) The distributor may not sell cigarettes
  for less than four percent above their basic cost if cigarettes are sold to
  retailers at the distributor's warehouse;
(3) If cigarettes are delivered to retailers,
  an additional one and one-half percent for cartage shall be added to the basic
  cost.
General Authority:
SDCL
		10-50-60,
		37-10-26.
Law Implemented:
SDCL
		37-10-5,
		37-10-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:04 - Thirty-day credit

Current through Register Vol. 51, page 10, July 15, 2024
No licensed distributor or wholesaler of cigarettes may, directly or
	 indirectly or through a subsidiary or affiliate corporation or by any officer,
	 director, stockholder, employee, or partner of a subsidiary or affiliate
	 corporation, give or advance money or credit to a retailer; that is, no sale or
	 delivery of cigarettes may be made to a retailer except on terms which require
	 payment by the purchaser within 30 days. Every delivery of cigarettes shall be
	 accompanied by an invoice of sale or a delivery slip giving the date of
	 delivery of the cigarettes.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:05 - Determination of credit period

Current through Register Vol. 51, page 10, July 15, 2024
The first day of a credit period is the day following the date of
	 invoice, and the 30-day period expires at midnight the thirtieth day following
	 the date of invoice, after which payment is delinquent. However, no remittance
	 made by mail is considered delinquent if it is affirmatively established that
	 the envelope in which the remittance was transmitted bears the postmark of the
	 thirtieth day following the date of invoice.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:06 - Extension of credit period

Current through Register Vol. 51, page 10, July 15, 2024
If all licensed wholesalers and distributors doing business in the same
	 trade area are not open for business as that term is generally and usually
	 construed for any period of time of seven consecutive days or more, the
	 provisions of §
									64:44:01:05 do not apply. The
	 period of time for making final payment of the accrued obligations of a
	 retailer shall be extended for the same period of time as that for which all
	 licensed wholesalers and distributors have not been in
	 business.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:07 - Basis for extending credit period

Current through Register Vol. 51, page 10, July 15, 2024
Section 64:44:01:06 is based on the finding that extended closing by
	 licensed wholesalers and distributors results in and necessitates increased
	 purchases by retailers beyond their normal needs and an extension of credit in
	 excess of the 30-day period is necessary for the orderly transaction of the
	 business of such retail dealers.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:09 - Check as payment

Current through Register Vol. 51, page 10, July 15, 2024
A correctly dated check which is payable at the bank upon presentation
	 at the next banking day is considered cash within the meaning of this
	 article.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:10 - Bad checks

Current through Register Vol. 51, page 10, July 15, 2024
If a check is returned marked "insufficient funds" and is not made good
	 by the retailer within 10 days, no licensed wholesaler or distributor may sell
	 to the retail licensee for either cash or check until the returned check is
	 made good.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:11 - Retail delinquency

Current through Register Vol. 51, page 10, July 15, 2024
If a retail dealer becomes delinquent in the payment of any account due
	 for merchandise purchased, the licensed wholesaler or distributor shall report
	 that fact within 24 hours to the department. A retail dealer who becomes
	 delinquent may not purchase merchandise for cash or otherwise from a licensed
	 wholesaler or distributor until the delinquent account has been paid in full.
	 The delinquent account must be cleared from the records of the department
	 before a licensed wholesaler or distributor is permitted to sell merchandise to
	 the retail dealer.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3,
		37-10-29 to
		37-10-35.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:12 - Granting of financial assistance to licensees

Current through Register Vol. 51, page 10, July 15, 2024
An extension or acceptance of credit in violation of this chapter is
	 considered by the secretary as receiving financial assistance. The license of
	 any wholesaler or distributor who violates this chapter shall be suspended or
	 revoked, as determined by the secretary. In addition, any wholesaler or
	 distributor who accepts postdated checks, notes, or memoranda or who
	 participates in any scheme, trick, or device to assist a retail dealer in the
	 violation of this chapter is considered to be in violation of §§
									64:44:01:04 to 64:44:01:12,
	 inclusive.
General Authority:
SDCL
		37-10-26.
Law Implemented:
SDCL
		37-10-2,
		37-10-3,
		37-10-29 to
		37-10-35.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:13 - Definition of retail establishment

Current through Register Vol. 51, page 10, July 15, 2024
The term, retail establishment, as used in SDCL
	 10-50-105 means any tobacco
	 retailer, distributor, wholesaler, or manufacturer that allows the use of a
	 roll-your-own machine to produce cigarettes, regardless of whether a fee is
	 charged for the use of the machine. The term also includes any establishment
	 that allows the use of a roll-your-own machine for any type of fee, regardless
	 of whether tobacco products are sold at the establishment.
General Authority:
SDCL
		10-50-60(5)(6),
		37-10-26(3).
Law Implemented:
SDCL
		10-50-105.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:01 - Administration of program › Section 64:44:01:14 - Deduction

Current through Register Vol. 51, page 10, July 15, 2024
The wholesale purchase price of any tobacco product that is typically
	 subject to the wholesale tax on tobacco products pursuant to SDCL
	 10-50-61 may be deducted from the
	 Monthly OTP tax return form if the tobacco product is subsequently used to
	 manufacture cigarettes in a roll-your-own machine at a retail establishment.
	 This provision only applies if the cigarettes produced were taxed pursuant to
	 SDCL 10-50-3 and payment of the tax has
	 been evidenced by the affixing of tax stamps pursuant to SDCL
	 10-50-4.
General Authority:
SDCL
		10-50-60(5)(6),
		37-10-26(3).
Law Implemented:
SDCL
		10-50-105.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:01 - Cigarette distributor tax stamp replacement credit

Current through Register Vol. 51, page 10, July 15, 2024
The secretary shall replace cigarette excise tax stamps which have been
	 affixed by a licensed distributor to cigarette packages which are being
	 returned to the manufacturer because the packages or the contents of the
	 packages have become unfit for sale.
General Authority:
SDCL
		10-50-60(1).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:02 - Application for replacement credit

Current through Register Vol. 51, page 10, July 15, 2024
A distributor may file an application for replacement credit for the
	 tax stamps by stating the brands, number of packages per size, the stamp
	 denominations, and the number of each type of stamp affixed to the packages
	 returned to the manufacturer.
General Authority:
SDCL
		10-50-60(1).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:03 - Damaged and unfit cigarette packages

Current through Register Vol. 51, page 10, July 15, 2024
Cigarette packages which are unfit for sale and which are unreturnable
	 to the manufacturer shall be inspected by an agent of the secretary, who may
	 authorize the destruction of both the contents of the package and the stamps
	 affixed to the package. Destruction shall take place in the agent's presence.
	 The agent shall sign and issue an audit destruction report setting forth the
	 type, number, and denomination of the tax stamps, the size and number of
	 packages of cigarettes destroyed, and the facts of destruction. A copy of the
	 audit destruction report shall be furnished to the distributor, and the
	 original shall be filed with the director of the property and special taxes
	 division of the department.
General Authority:
SDCL
		10-50-60(1).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:04 - Wholesalers may receive replacements

Current through Register Vol. 51, page 10, July 15, 2024
Any wholesaler who has cigarette packages which have become unfit for
	 sale may receive replacements for tax stamped cigarette packages of the same
	 brand, size, and number with the consent of the distributor from whom the
	 cigarettes were purchased.
General Authority:
SDCL
		10-50-60(1).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:05 - Forms to be furnished department by distributors

Current through Register Vol. 51, page 10, July 15, 2024
If the distributor returns the cigarette packages directly to the
	 manufacturer, the distributor shall furnish the secretary with a certified copy
	 of the manufacturer's credit and destruction memo along with the application
	 for a tax stamp credit. If the cigarette packages and the stamps affixed to
	 them are audited and destroyed by a representative of the department, a signed
	 copy of the audit destruction report must be attached to the application for
	 the tax stamp credit.
General Authority:
SDCL
		10-50-60.
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:06 - Cash refunds

Current through Register Vol. 51, page 10, July 15, 2024
Any cash refund for unused cigarette excise tax stamps may only be made
	 when the distributor discontinues business or if the secretary determines the
	 distributor will not use the cigarette excise tax stamps within the next twelve
	 months. No cash refund may be made until the secretary has had an opportunity
	 to audit the records of the distributor and is satisfied that no further tax is
	 due. Before the refund is issued all unused cigarette excise tax stamps must be
	 returned to the department.
General Authority:
SDCL
		10-50-60(2).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:07 - Application of cigarette tax stamp credit memos

Current through Register Vol. 51, page 10, July 15, 2024
Distributors granted cigarette excise tax stamp credit shall be issued
	 a credit memo by the department stating the amount of credit authorized for the
	 application claim. The distributor, upon receipt of the authorized credit memo,
	 shall present the credit memo at the next request for tax stamps to the
	 property and special taxes division of the department. The secretary shall
	 include the total authorized credit memo amount when computing the charges for
	 the purchase of cigarette excise tax stamps by the
	 distributor.
General Authority:
SDCL
		10-50-60(2).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:08 - Credit memos to be applied against purchase price

Current through Register Vol. 51, page 10, July 15, 2024
A credit memo presented by a distributor in payment for tax stamps
	 shall be applied against the purchase price.
General Authority:
SDCL
		10-50-60(2).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:02 - Cigarette excise tax stamp credits › Section 64:44:02:09 - Credit memo application forms furnished by secretary

Current through Register Vol. 51, page 10, July 15, 2024
Application forms for cigarette excise tax stamp credits and authorized
	 credit memos required for the credit memo process shall be provided by the
	 secretary.
General Authority:
SDCL
		10-50-60(2).
Law Implemented:
SDCL
		10-50-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:03 - Master settlement agreement › Section 64:44:03:01 - Tobacco distributors shipment reports

Current through Register Vol. 51, page 10, July 15, 2024
A tobacco distributor or wholesaler licensed pursuant to SDCL chapter
	 10-50, shall report the number of cigarettes, as defined in SDCL
	 10-50B-4, received or shipped into
	 South Dakota by the distributor or wholesaler. The report must distinguish each
	 cigarette and tobacco shipment by manufacturer and individual brand and must
	 identify the source of all cigarettes received or shipped into South Dakota. A
	 report must be filed no later than 20 days after the end of each quarter and
	 more frequently if so directed by the secretary. Any distributor or wholesaler
	 selling cigarettes, as defined in SDCL
	 10-50B-4, made by a manufacturer
	 not participating in the Master Settlement Agreement, as defined in SDCL
	 subdivision 10-50B-3(4), shall provide invoices establishing the amount of
	 cigarettes sold from such manufacturer.
General Authority:
SDCL
		10-50B-6.
Law Implemented:
SDCL
		10-50B-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:44 - Cigarettes › Chapter 64:44:03 - Master settlement agreement › Section 64:44:03:02 - Report forms - Electronic filing

Current through Register Vol. 51, page 10, July 15, 2024
The report shall be filed on forms prescribed by the secretary either
	 in paper form or by electronic means through an internet site maintained for
	 this purpose by the department. Each report filed by electronic means shall be
	 valid as if submitted with an original signature affixed if the report bears a
	 personal identification number assigned to the person filing the report. The
	 department shall assign a personal identification number to each person filing
	 the report for the purpose of identifying the maker of the report and
	 authenticating the report.
General Authority:
SDCL
		10-50B-6,
		10-59-38(1)(2).
Law Implemented:
SDCL
		10-50B-6,
		10-59-37.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms defined in SDCL 10-45A have the same meanings in this
	 chapter.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:02 - Year on which refunds are based

Current through Register Vol. 51, page 10, July 15, 2024
Initial refunds under SDCL 10-45A will be based upon income accrued by
	 the claimant and the claimant's household during the 1974 tax year. If a
	 claimant files no federal tax return, the claimant's tax year is the same as
	 the calendar year.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(7).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:03 - Proper time period for filing claims

Current through Register Vol. 51, page 10, July 15, 2024
The department will accept claims for refunds no earlier than January
	 1, of the year following the claimant's tax year. All claims for refund must be
	 filed no later than May 1, next following the claimant's tax
	 year.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-8.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:05 - Extension of filing time

Current through Register Vol. 51, page 10, July 15, 2024
To request an extension of filing time, applicants must send a letter
	 explaining the reason for the delay to the department. Any request for an
	 extension must be postmarked no later than May 1. Unless otherwise stated by
	 the secretary, all extensions of filing time will be for a period of 14 days
	 from the date the claimant receives notice of the extension.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-8.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:06 - Cash public assistance as income

Current through Register Vol. 51, page 10, July 15, 2024
On their applications, claimants must list as income all cash public
	 assistance. Cash public assistance includes all cash payments made by the
	 federal, state, or local governments to the claimant or to a member of the
	 claimant's household, with the exception of all payments made under the action
	 program; all cash payments made by a federal, state, or local government to a
	 third party for the direct benefit of the claimant or any member of the
	 claimant's household; and all funds spent by the state for maintenance and
	 treatment of any person in a state institution.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(4).
Declaratory Ruling:
Title XX funds (federal block grants
		to states for social services), which are used for the direct benefit of a
		claimant who applies for tax refunds, are to be considered as income of the
		claimant. Secretary of Revenue Declaratory Ruling No.
		77-14.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:07 - Noncash public assistance exempt from income

Current through Register Vol. 51, page 10, July 15, 2024
Noncash public assistance is not included as part of a claimant's
	 income. Noncash public assistance includes food stamps and any other noncash
	 goods received by a claimant or any member of the claimant's family from a
	 government agency.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:08 - Room and board as income

Current through Register Vol. 51, page 10, July 15, 2024
The value of any room and board received by a claimant as compensation
	 for employment will be considered to be income.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:09 - Exclusions from income

Current through Register Vol. 51, page 10, July 15, 2024
The following are specifically excluded from household income:
(1) Medicare benefits;
(2) Medicaid benefits;
(3) Damages received whether by suit or
  agreement, on account of personal injuries;
(4) Payments received as a result of serving
  as a volunteer in any action program;
(5) Insurance payments for medical expenses
  that do not exceed said expenses.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:10 - Proof of age

Current through Register Vol. 51, page 10, July 15, 2024
Proof of age will be required the first time a claimant files an
	 application to be classified as 65 or over.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:11 - Requirements for proving disability

Current through Register Vol. 51, page 10, July 15, 2024
Proof of disability will be required each time a claimant files an
	 application to be classified as disabled. This proof shall consist of a
	 photocopy of the Medicare card, the Medicaid card or the social security
	 certificate of award issued to the claimant upon qualifying to receive social
	 security disability benefits, or proof that the claimant has been determined by
	 the Veterans Administration to be disabled to the extent that the claimant
	 would qualify as being disabled under the physical standards of the Social
	 Security Act as set forth in SDCL 10-45A. If such photo copies are not
	 available, disabled claimants shall sign a waiver which authorizes the
	 department to verify their disability with anyone holding records pertinent to
	 the determination of the validity of their claim.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:12 - Persons who must be included in a household

Current through Register Vol. 51, page 10, July 15, 2024
All persons living in one dwelling and sharing its central facilities
	 must be included as part of one household. Persons living in separate
	 apartments with separate central facilities will be included in separate
	 households. Claimants do not have to include as members of the household,
	 renters, roomers or persons who pay for their lodging.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(2).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:13 - Determination of residence

Current through Register Vol. 51, page 10, July 15, 2024
The requirement that each claimant be a resident of this state means
	 that the claimant must be domiciled within this state. A person is domiciled
	 somewhere if the person has a residence at a certain place and intends to
	 remain there permanently or indefinitely. In addition, the following are
	 indicators of a person's residence:
(1) Maintenance of a permanent
  abode;
(2) Automobile
  registration;
(3) Driver's
  license;
(4) Voting
  residence;
(5) Payment of personal
  property taxes.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:14 - Waiver form

Current through Register Vol. 51, page 10, July 15, 2024
Each claimant must sign a waiver. The department will not process
	 unsigned claims and may, at any time, require claimants to sign additional
	 waivers. The waiver statement shall read as follows:
I declare and affirm under the penalties of perjury that this claim has
	 been examined by me, and to the best of my knowledge and belief, is in all
	 things true and correct. I authorize any person holding any official social
	 security records, official public aid records, official Veterans Administration
	 records, or any other records containing information relative to the
	 determination of the amount of this claim or my eligibility therefor to
	 disclose the information contained on those records to the
	 department.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:15 - Veterans' Administration determination of disability - Correlative determination for tax relief

Current through Register Vol. 51, page 10, July 15, 2024
Any person making application pursuant to SDCL
	 10-45A-4, upon submission of a
	 statement from the Veterans Administration certifying the extent of the
	 person's disability to be 60 percent or greater, is eligible for the tax relief
	 sought. Any individual determined to be disabled under the public employees
	 retirement system is eligible to apply for tax relief under this
	 program.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-11.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:16 - Interest accrued

Current through Register Vol. 51, page 10, July 15, 2024
Any interest which has been accrued is to be included as income whether
	 or not such interest has been drawn.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-1(4),
		10-45A-5.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:01 - Sales tax relief › Section 64:47:01:17 - Household status and income to determine sales tax refund

Current through Register Vol. 51, page 10, July 15, 2024
The amount of sales tax refund shall be determined by the household
	 status and income of the claimant at either the time of claim or during the
	 eligibility year, whichever is the most advantageous for the claimant. A person
	 claiming a refund under SDCL
	 10-18A-6.1 may require the
	 department to apply only the standards applicable to the
	 claim.
General Authority:
SDCL
		10-45A-16.
Law Implemented:
SDCL
		10-45A-5,
		10-45A-6.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:00 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms defined in SDCL
	 10-18A-1 have the same meanings in
	 this chapter except where such terms are specifically
	 defined.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1,
		10-18A-15.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:01 - Year on which refunds are based

Current through Register Vol. 51, page 10, July 15, 2024
Any refund under SDCL 10-18A shall be based upon real property taxes
	 levied to the claimant during the previous year.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:02 - Proper time period for filing claims

Current through Register Vol. 51, page 10, July 15, 2024
The department shall accept claims for refund no earlier than January 1
	 of the year following the claimant's tax year. All claims for refund must be
	 filed no later than July 1 next following the claimant's tax
	 year.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:04 - Extension of time for filing

Current through Register Vol. 51, page 10, July 15, 2024
To request an extension of filing time, an applicant must send a letter
	 explaining the reason for the delay to the department. Any request for an
	 extension must be postmarked no later than July 1. Unless otherwise stated by
	 the secretary, all extensions of filing time are for a period of 14 days from
	 the date the claimant receives notice of the extension.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:05 - Head of household - Claimant - Qualifications

Current through Register Vol. 51, page 10, July 15, 2024
Any person claiming a refund for property taxes paid must be the head
	 of the household and either the owner of the property for three years or the
	 owner of the property and a resident of South Dakota for five
	 years.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-2.