South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:19 — Forms

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64:01:01:19. Forms . Any person required to file a return
with the department must file a return on a form provided by the department. A
return not provided by the department may be submitted only if it has received
prior approval from the department. A return that is not readable by the
department's computer will not be accepted and will be returned to the
taxpayer. The taxpayer must refile on a provided or approved form on or before
the last day the taxes are due.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 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) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2) , 10-46E-11(2) , 10-52A-7(2). Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27, 10-46A-8, 10-46A-1.8, 10-46B-1.6, 10-46E-8, 10-52A-4.2.

Source: official text