South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:03:02 — Report forms -- Electronic filing
The
report shall be filed on forms prescribed by the secretary either in paper form
or by electronic means through an internet site maintained for this purpose by
the department. Each report filed by electronic means shall be valid as if
submitted with an original signature affixed if the report bears a personal
identification number assigned to the person filing the report. The department
shall assign a personal identification number to each person filing the report
for the purpose of identifying the maker of the report and authenticating the
report.
Source: official text