South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:27 - Mineral tax
Chapter 64:27:01 - Mines and mining
Section 64:27:01:06 - Extension of time for filing
Universal Citation: SD Admin Rules 64:27:01:06
Current through Register Vol. 50, page 114, March 25, 2024
The secretary, on a showing of good cause, may extend the due date for the filing of a verified estimate or statement by not more than 60 days. Interest shall accrue during the extended period, but the secretary may not attach a lien to the property of the taxpayer until the extended time has ended.
General Authority: SDCL 10-39-49.
Law Implemented: SDCL 10-39-45.3, 10-39-45.4, 10-59-6.
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