64:01:01:21Electronic tax payments (ETP) and electronic tax

filings (ETF). Any taxpayer who elects to file taxes by electronic tax filing (ETF) and remit taxes by electronic tax payments (ETP) must make this election on a form provided by the secretary by the fifteenth day of the month the electronic funds transaction and electronic filing begins and must have the approval of the department. The taxpayer may elect to terminate the ETF and ETP method of payment by sending written notice to the department. The notice must be received by the department at least 15 days before the ETF and ETP due date. The taxpayer shall specify the effective date of the last ETF and ETP.

Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003; 31 SDR 214, effective July 6, 2005.