South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:25 — Notice of change in bank or account number

The taxpayer remitting tax payments by ETP must
notify the department of any change in bank or account number by the
twenty-third day of the month in which the next electronic payment is due or on
the last workday immediately preceding the twenty-third day if the twenty-third
day falls on a Saturday, Sunday, or holiday.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. 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.

Source: official text