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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-30

Time for filing annual return and paying tax--Penalty and interest for delinquency

Official textsdlegislature.gov

Each taxpayer shall file a return for the tax year, and pay any tax imposed by this chapter, within fifteen days after the taxpayer's federal income tax return is due.
Any return not filed by the due date or tax not paid by the due date is delinquent and bears penalty and interest as provided in § 10-59-6 .

Last amended: Source: SDC 1939, § 57.2701; SL 1977, ch 96 , § 17; SL 1983, ch 80 , § 1; SL 1985, ch 85 ; SL 1988, ch 105 ; SL 1993, ch 96 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 50 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62 , § 10.

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In this chapter (40 sections)
  1. 10-43-1 · Definition of terms
  2. 10-43-2 · Tax imposed on financial institutions
  3. 10-43-3 · 10-43-3. Repealed by SL 1977, ch 96, § 20
  4. 10-43-4 · Time of liability for tax--Rate of tax--Minimum
  5. 10-43-5 · Income tax in lieu of other taxes
  6. 10-43-6 · 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20
  7. 10-43-11 · 10-43-11. Repealed by SL 1978, ch 83, § 3
  8. 10-43-12 · 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20
  9. 10-43-23 · 10-43-23. Repealed by SL 1977, ch 96, § 20
  10. 10-43-24 · 10-43-24. Repealed by SL 1977, ch 96, § 20
  11. 10-43-25 · 10-43-25. Repealed by SL 1977, ch 96, § 20
  12. 10-43-26 · 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20
  13. 10-43-30 · Time for filing annual return and paying tax--Penalty and…
  14. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  15. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  16. 10-43-34 · Final return on dissolution
  17. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  18. 10-43-36 · Consolidated report of related corporations
  19. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  20. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  21. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  22. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  23. 10-43-46 · False or fraudulent return or information with intent to…
  24. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  25. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  26. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  27. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  28. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  29. 10-43-52 · 10-43-52, 10-43-53. Superseded
  30. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  31. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  32. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  33. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  34. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  35. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  36. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  37. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  38. 10-43-73 · Tax payment as condition precedent to doing…
  39. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  40. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
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