Taxpayers who remit tax payments by ETP may use the fedwire method of payment in emergencies. Only the following situations constitute an emergency for the purposes of this section:
The taxpayer must notify the department in writing of the reason for using a fedwire. The notice may take place concurrently with the use of the fedwire. The taxpayer is responsible for the cost of the use of the fedwire.
S.D. Admin. R. 64:01:01:22
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.