S.D. Codified Laws § 10-59-36

Current with legislation signed by the governor on or before 3/6/2024
Section 10-59-36 - Authorizing to file returns or reports by electronic means

The secretary may authorize any person required to file returns or reports under the chapters set forth in § 10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.

SDCL 10-59-36

SL 1995, ch 74, § 1.