South Dakota Laws > Title 10 > Chapter 50C > § 10-50C-12 South Dakota Codified Laws 10-50C-12. Electronic submission of returns–Electronic remittance of tax Current as of: 2023 | Check for updates | Other versions The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department. Source: SL 2021, ch 52, § 12, eff. Jan. 1, 2022. Previous sectionNext section Chapter 50C Contents Ask a question, get an answer ASAP!