South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:26 — Dishonored transaction -- Fee

The charge is
$20 for collecting an ETP payment which was not paid
to the department because the transaction was not honored for the reasons set
forth in SDCL 57A-3-421.

Last amended: Source: 17 SDR 4, effective July 18, 1990. General Authority: SDCL 57A-3-421. Law Implemented: SDCL 10-59-32 , 57A-3-421.

Source: official text