Section 10-59-32 - Electronic remittances--Authority--Timeliness. - South-dakota Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-59 > Statute-10-59-32

10-59-32. Electronic remittances--Authority--Timeliness. The secretary may authorize any person required to file returns or reports and remit taxes or fees under the chapters set forth in § 10-59-1 to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes on a monthly basis who remits taxes by electronic transmission, as authorized by the secretary, shall file returns by electronic means on or before the twenty-third day of the month following each monthly period. Remittances transmitted electronically shall be made on or before the second to the last day of the month following each monthly period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. For purposes of making any electronic transfers of remittances provided for in this title, the last day and the second to the last day of the month shall mean the last day and the second to the last day of the month which are not a Saturday or Sunday or a state or federal holiday.

Source: SL 1990, ch 100, § 7A; SL 1999, ch 62, § 1.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-59 > Statute-10-59-32

10-59-32. Electronic remittances--Authority--Timeliness. The secretary may authorize any person required to file returns or reports and remit taxes or fees under the chapters set forth in § 10-59-1 to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes on a monthly basis who remits taxes by electronic transmission, as authorized by the secretary, shall file returns by electronic means on or before the twenty-third day of the month following each monthly period. Remittances transmitted electronically shall be made on or before the second to the last day of the month following each monthly period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. For purposes of making any electronic transfers of remittances provided for in this title, the last day and the second to the last day of the month shall mean the last day and the second to the last day of the month which are not a Saturday or Sunday or a state or federal holiday.

Source: SL 1990, ch 100, § 7A; SL 1999, ch 62, § 1.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-59 > Statute-10-59-32

10-59-32. Electronic remittances--Authority--Timeliness. The secretary may authorize any person required to file returns or reports and remit taxes or fees under the chapters set forth in § 10-59-1 to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes on a monthly basis who remits taxes by electronic transmission, as authorized by the secretary, shall file returns by electronic means on or before the twenty-third day of the month following each monthly period. Remittances transmitted electronically shall be made on or before the second to the last day of the month following each monthly period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. For purposes of making any electronic transfers of remittances provided for in this title, the last day and the second to the last day of the month shall mean the last day and the second to the last day of the month which are not a Saturday or Sunday or a state or federal holiday.

Source: SL 1990, ch 100, § 7A; SL 1999, ch 62, § 1.