Section 10-43-30.1 - Extension of time to file return--Request for federal extension and payment ofestimate required--Interest. - South-dakota Statutes

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10-43-30.1. Extension of time to file return--Request for federal extension and payment of estimate required--Interest. Any taxpayer shall receive an extension of time to file the return required by this chapter to a day not later than six months from the day the return was originally due, if the taxpayer:
(1) Files for an extension of time to file the taxpayer's federal income tax return;
(2) Files a copy of the federal income tax return extension request with the Department of Revenue and Regulation; and
(3) Makes a reasonable estimate of the amount of tax due and pays that amount with or prior to the request for extension of time to file.
If the time for filing the return is extended at the request of the taxpayer, interest, but not penalty, shall be added at the same rate as provided for in § 10-59-6 from the time the payments were originally due until the taxes are paid.

Source: SL 1987, ch 97; SL 2008, ch 50, § 2.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-43 > Statute-10-43-30-1

10-43-30.1. Extension of time to file return--Request for federal extension and payment of estimate required--Interest. Any taxpayer shall receive an extension of time to file the return required by this chapter to a day not later than six months from the day the return was originally due, if the taxpayer:
(1) Files for an extension of time to file the taxpayer's federal income tax return;
(2) Files a copy of the federal income tax return extension request with the Department of Revenue and Regulation; and
(3) Makes a reasonable estimate of the amount of tax due and pays that amount with or prior to the request for extension of time to file.
If the time for filing the return is extended at the request of the taxpayer, interest, but not penalty, shall be added at the same rate as provided for in § 10-59-6 from the time the payments were originally due until the taxes are paid.

Source: SL 1987, ch 97; SL 2008, ch 50, § 2.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-43 > Statute-10-43-30-1

10-43-30.1. Extension of time to file return--Request for federal extension and payment of estimate required--Interest. Any taxpayer shall receive an extension of time to file the return required by this chapter to a day not later than six months from the day the return was originally due, if the taxpayer:
(1) Files for an extension of time to file the taxpayer's federal income tax return;
(2) Files a copy of the federal income tax return extension request with the Department of Revenue and Regulation; and
(3) Makes a reasonable estimate of the amount of tax due and pays that amount with or prior to the request for extension of time to file.
If the time for filing the return is extended at the request of the taxpayer, interest, but not penalty, shall be added at the same rate as provided for in § 10-59-6 from the time the payments were originally due until the taxes are paid.

Source: SL 1987, ch 97; SL 2008, ch 50, § 2.