ARSD § 64:01:01:21 — Electronic tax payments (ETP) and electronic tax filings (ETF)

64:01:01:21. Electronic tax payments (ETP) and electronic tax
filings (ETF). Any taxpayer who elects to file taxes by electronic tax
filing (ETF) and remit taxes by electronic tax payments (ETP) must make this
election on a form provided by the secretary by the fifteenth day of the month
the electronic funds transaction and electronic filing begins and must have the
approval of the department.
The taxpayer may elect to terminate
the ETF and ETP method of payment by sending written notice to the department.
The notice must be received by the department at least 15 days before the ETF
and ETP due date. The taxpayer shall specify the effective date of the last ETF
and ETP.