South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:04 — Extension of time for filing

To request an
extension of filing time, an applicant must send a letter explaining the reason
for the delay to the department. Any request for an extension must be
postmarked no later than July 1. Unless otherwise stated by the secretary, all
extensions of filing time are for a period of 14 days from the date the
claimant receives notice of the extension.

Last amended: Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-7.

Source: official text