ARSD § 64:27:01:03 — Verified estimates

64:27:01:03. Verified
estimates. An estimate of the tax due in the current taxable year shall be
verified by the preparer's sworn statement that the estimate accurately
reflects the expected earnings of the taxpayer for the taxable year involved.
The verified estimate shall contain the gross receipts
attained, the allowable deductions taken, the resulting net profit, and the tax
due on the profit. The verified estimate shall be on the form provided by the
department and shall be postmarked no later than the thirtieth day of the month
in which the tax is due.