S.D. Admin. R. 64:01:01:19

Current through Register Vol. 51, page 34, September 9, 2024

Section 64:01:01:19 - Forms

Any person required to file a return with the department must file a return on a form provided by the department. A return not provided by the department may be submitted only if it has received prior approval from the department. A return that is not readable by the department's computer will not be accepted and will be returned to the taxpayer. The taxpayer must refile on a provided or approved form on or before the last day the taxes are due.

17 SDR 4, effective 7/18/1990; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 32 SDR 225, effective 7/3/2006; 33 SDR 226, effective 6/27/2007.

General Authority: SDCL 10-33A-16(2), 10-45-47.1(2), 10-45D-13(2), 10-46-35.1(2), 10-46A-19(2), 10-46B-18(2), 10-46E-11(2), 10-52A-7(2).

Law Implemented: SDCL 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27, 10-46A-8, 10-46A-1.8, 10-46B-1.6, 10-46E-8, 10-52A-4.2.