South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:23 - Use of check in emergencies
Universal Citation: SD Admin Rules 64:01:01:23
Current through Register Vol. 50, page 114, March 25, 2024
If a power or telecommunication failure makes it impossible for an ETP to occur by the date the payment is due, a taxpayer may pay the taxes due by check sent to the department by a method ensuring that payment will be received on or before the due date.
General Authority: SDCL 10-45-47.1(2), 10-46-35.1(2), 10-46A-19(2), 10-46B-18(2).
Law Implemented: SDCL 10-59-32.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
