64:01:01:23Use of check in emergencies.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
If a power or telecommunication failure makes it impossible for an ETP to occur by the date the payment is due, a taxpayer may pay the taxes due by check sent to the department by a method ensuring that payment will be received on or before the due date.
Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46-35.1 ↗
- SDCL 10-46A-19 ↗
- SDCL 10-46B-18 ↗
Law Implemented
- SDCL 10-59-32 ↗Amended by HB1136 (2025) — Repeal the alternate realty improvement contractor's excise tax.