South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:32 — Electronic or digital signature

A
taxpayer's unique password and PIN that are transmitted in conjunction with a
return filed through any electronic means constitute a signature.

Last amended: Source: 25 SDR 167, effective July 1, 1999. General Authority: SDCL 10-59-38(2). Law Implemented: SDCL 10-59-37.