ARSD § 64:01:01:22 — Use of fedwire in emergencies

64:01:01:22. Use of fedwire in
emergencies. Taxpayers who remit tax payments by ETP
may use the fedwire method of payment in emergencies.
Only the following situations constitute an emergency for the purposes of this
section:
(1) A death in the taxpayer's
immediate family;
(2) A death of the
taxpayer's key personnel;
(3) A natural disaster
affecting the taxpayer's business;
(4) Failure of the
electronic return system on the twenty-third day of the month; or
(5) Failure of the computer
under the control of the Automated Clearing House (ACH) system or the bank
participating in ACH electronic funds transfer.
The taxpayer must notify the
department in writing of the reason for using a fedwire.
The notice may take place concurrently with the use of the fedwire.
The taxpayer is responsible for the cost of the use of the fedwire.