Application for a temporary tax permit must be made to the department. An applicant is required to supply financial records and other relevant information required by the secretary to support that application. Any applicant may also be required to post a bond before a permit will be issued under conditions similar to § 64:06:01:02.
S.D. Admin. R. 64:06:01:55
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.