S.D. Admin. R. 64:06:01:54

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

Section 64:06:01:54 - Temporary tax permits

Temporary tax permits may be issued by the department to businesses of a transitory or seasonal nature or to transient solicitors for not more than 45 days.

2 SDR 40, effective 12/8/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(1), 10-45D-13(1), 10-46E-11(1), 10-52A-7(1).

Law Implemented: SDCL 10-45-24, 10-45D-12, 10-46E-8, 10-52A-6.