S.D. Admin. R. 64:06:01:20

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:20 - Forms

The department shall furnish copies of the applicable forms, when possible, to persons liable for the tax. A retailer is not excused from making a return by the fact that no form has been furnished to the retailer. A retailer not supplied with the proper form shall apply to the department for it in time to make the report and remittance within the time prescribed.

SL 1975, ch 16, § 1; 9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 27 SDR 9, effective 8/7/2000; 28 SDR 178, effective 7/1/2002; 32 SDR 225, effective 7/3/2006; 33 SDR 226, effective 6/27/2007.

General Authority: SDCL 10-33A-16(2) 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52A-7(2), 49-31-51.1(1).

Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46A-8, 10-46A-1.8, 10-46E-8, 10-52A-4.2, 49-31-51.