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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:21

Electronic tax payments (ETP) and electronic tax filings (ETF)

Official textsdlegislature.gov

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.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 31 SDR 214, effective July 6, 2005. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-59-32.

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In this chapter (40 sections)
  1. 64:01:01:01 · Definitions
  2. 64:01:01:02 · Repealed
  3. 64:01:01:03 · Repealed
  4. 64:01:01:04 · Public requests for information
  5. 64:01:01:05 · Rules of practice and procedure
  6. 64:01:01:06 · Repealed
  7. 64:01:01:07 · Repealed
  8. 64:01:01:08 · Procedure to obtain declaratory ruling
  9. 64:01:01:09 · Hearings on petition to obtain declaratory ruling
  10. 64:01:01:10 · Decisions
  11. 64:01:01:11 · Construction
  12. 64:01:01:12 · Conduct of hearings
  13. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  14. 64:01:01:14 · All parties to be heard
  15. 64:01:01:15 · Repealed
  16. 64:01:01:16 · Evidence receivable
  17. 64:01:01:17 · Repealed
  18. 64:01:01:18 · Void
  19. 64:01:01:19 · Forms
  20. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  21. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  22. 64:01:01:22 · Use of fedwire in emergencies
  23. 64:01:01:23 · Use of check in emergencies
  24. 64:01:01:24 · Repealed
  25. 64:01:01:25 · Notice of change in bank or account number
  26. 64:01:01:26 · Dishonored transaction -- Fee
  27. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  28. 64:01:01:28 · Audit review
  29. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  30. 64:01:01:30 · New facilities refund -- Application for permit
  31. 64:01:01:31 · New facilities refund -- Documentation to support claim
  32. 64:01:01:32 · Electronic or digital signature
  33. 64:01:01:33 · Application for direct payment permit
  34. 64:01:01:34 · Qualification process and requirements for direct payment…
  35. 64:01:01:35 · Record keeping requirements for direct payment permit…
  36. 64:01:01:36 · Reporting of tax for direct payment permit holders
  37. 64:01:01:37 · Certain transactions not permitted for direct payment…
  38. 64:01:01:38 · Duties of direct payment permit holders
  39. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  40. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
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