South Dakota Codified Laws 10-39-45.4. Annual filing–Payment, refund, or application to next estimate
Current as of: 2023 | Check for updates
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On or before the first day of June, each person subject to the tax imposed by this chapter shall file and pay the balance of any tax due from the previous calendar year. If the estimated tax payments made for the previous calendar year exceed the amount due, the excess shall be refunded or applied to the next quarterly estimate.
Terms Used In South Dakota Codified Laws 10-39-45.4
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1984, ch 78, § 5.