South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:06 — Extension of time for filing

64:27:01:06. Extension
of time for filing. The secretary, on a showing of good cause, may extend
the due date for the filing of a verified estimate or statement by not more
than 60 days. Interest shall accrue during the extended period, but the
secretary may not attach a lien to the property of the taxpayer until the
extended time has ended.

Last amended: Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.3 , 10-39-45.4 , 10-59-6.

Source: official text