S.D. Admin. R. 64:06:01:31

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:01:31 - Municipal tax - Credit for tax previously paid

The amount of municipal tax imposed on tangible personal property, any product transferred electronically, or service shall be reduced by the amount of municipal tax previously paid by the taxpayer on the property or services because of liability to another municipality.

SL 1975, ch 16, § 1; 5 SDR 60, effective 1/25/1979; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-46-35.1(3), 10-52-4.

Law Implemented: SDCL 10-46-6.1, 10-52-4.