South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:47:01:05 — Extension of filing time
To request an
extension of filing time, applicants must send a letter explaining the reason
for the delay to the department. Any request for an extension must be
postmarked no later than May 1. Unless otherwise stated by the secretary, all
extensions of filing time will be for a period of 14 days from the date the
claimant receives notice of the extension.
Source: official text