The taxpayer remitting tax payments by ETP must notify the department of any change in bank or account number by the twenty-third day of the month in which the next electronic payment is due or on the last workday immediately preceding the twenty-third day if the twenty-third day falls on a Saturday, Sunday, or holiday.
S.D. Admin. R. 64:01:01:25
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.