S.D. Admin. R. 64:01:01:32

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

Section 64:01:01:32 - Electronic or digital signature

A taxpayer's unique password and PIN that are transmitted in conjunction with a return filed through any electronic means constitute a signature.

S.D. Admin. R. 64:01:01:32

25 SDR 167, effective 7/1/1999.

General Authority: SDCL 10-59-38(2).

Law Implemented: SDCL 10-59-37.