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South Dakota Legislative Research Council
Issue Memorandum 9423OVERVIEW OF ARTICLES 3 AND 4
OF THE UNIFORM COMMERCIAL Goethe National Conference of Commissioners on
Uniform State Laws (ACCUSE), in
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What is issue memorandum 94-23?
Issue memorandum 94-23 is a document issued by the tax authorities to report specific tax issues.
Who is required to file issue memorandum 94-23?
Taxpayers who are involved in the specific tax issues outlined in memorandum 94-23 are required to file it.
How to fill out issue memorandum 94-23?
Fill out the memorandum following the instructions provided by the tax authorities and include all necessary information.
What is the purpose of issue memorandum 94-23?
The purpose of the memorandum is to report and track specific tax issues for compliance and enforcement purposes.
What information must be reported on issue memorandum 94-23?
Information such as details of the tax issue, parties involved, transaction amounts, and any relevant supporting documentation.
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