S.D. Admin. R. 64:01:01:23

Current through Register Vol. 51, page 56, November 4, 2024

Section 64:01:01:23 - Use of check in emergencies

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.

S.D. Admin. R. 64:01:01:23

17 SDR 4, effective 7/18/1990; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

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.