Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any person required to file a return with the department must file a return on a form provided by the department. A return not provided by the department may be submitted only if it has received prior approval from the department. A return that is not readable by the department's computer will not be accepted and will be returned to the taxpayer. The taxpayer must refile on a provided or approved form on or before the last day the taxes are due.
Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007.