S.D. Admin. R. 64:06:01:39.02

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:39.02 - Monthly filing

Taxpayers required to file monthly, as set forth in SDCL 10-46E-8, 10-45-27.3, and 10-52A-4.2, shall remain on the monthly filing system for a minimum period of two years.

Taxpayers with bimonthly taxes of more than $166.66 and taxpayers with monthly taxes of more than $83.33 must file monthly.

S.D. Admin. R. 64:06:01:39.02

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; 35 SDR 48, effective 9/8/2008.

General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52A-7(2).

Law Implemented: SDCL 10-45D-12, 10-45-27.3, 10-46E-8, 10-52A-4.2.