South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-32
Electronic filing of returns, reports or remittances under certain chapters--Timeliness
The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , 10-33A , and 10-62 , to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes who remits taxes by electronic transmission pursuant to this section, as authorized by the secretary, shall file returns by electronic means on or before the twentieth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed, the return is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed. Remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed.
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In this chapter (40 sections)
- 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
- 10-59-13 · Issuance of distress warrant--Collection and remittance of…
- 10-59-14 · Injunction for performing activity without license or…
- 10-59-15 · Recovery of tax, penalty, or interest by action of debt
- 10-59-16 · Time limitation for collection--Exceptions
- 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
- 10-59-18 · Compliance with procedures for recovery of taxes paid…
- 10-59-19 · Recovery of overpaid taxes--Time limitation
- 10-59-20 · Collection and payment of tax not to be restrained or…
- 10-59-21 · Tax recovery claim forms provided by secretary--Information…
- 10-59-22 · Determination of amount of tax overpayment by…
- 10-59-23 · Recovery refund paid to taxpayer
- 10-59-24 · Recovery refund--Interest included--Exception
- 10-59-25 · Application of subsequent sections
- 10-59-26 · Appeal from additional tax assessment--Notification of right…
- 10-59-27 · Reliance on written advice--Inconsistent position by…
- 10-59-28 · Reduction or abatement of penalty or interest
- 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
- 10-59-30 · Release of tax lien--Erroneous liens--Costs
- 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
- 10-59-32 · Electronic filing of returns, reports or remittances under…
- 10-59-33 · Timely filing by mail of returns, reports or remittances for…
- 10-59-34 · Costs paid by losing party if position not justified
- 10-59-35 · Audit standards--List of proposed taxable items--Protest
- 10-59-36 · Authorizing to file returns or reports by electronic means
- 10-59-37 · Alternative methods for signing returns
- 10-59-38 · Promulgation of rules
- 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
- 10-59-40 · Filing of returns required whether or not gross receipts are…
- 10-59-41 · Prior compliance--Effect
- 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
- 10-59-44 · Revocation or cancellation of license for failure to file…
- 10-59-45 · Contested case hearing--Time for request--Appeal
- 10-59-46 · Preparation of list of delinquent taxpayers
- 10-59-47 · Notice to delinquent taxpayer before publication
- 10-59-48 · Unpaid taxes not subject to disclosure
- 10-59-49 · Publication of list of delinquent taxpayers
- 10-59-50 · Removal of name from list
- 10-59-51 · Good faith disclosure not a violation of other statutes
- 10-59-52 · Fee for collecting tax on behalf of another entity