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.

          Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 27 SDR 9, effective August 7, 2000; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 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.