S.D. Codified Laws § 10-50C-12

Current through the 2024 Legislative Session

Section 10-50C-12 - Electronic submission of returns-Electronic remittance of tax

The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department.

SDCL 10-50C-12

SL 2021, ch 52, §12, eff. Jan. 1, 2022.

Added by S.L. 2021, ch. 52,s. 12, eff. 1/1/2022.