South Dakota Codified Laws 10-59-36. Authorizing to file returns or reports by electronic means
Current as of: 2023 | Check for updates
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The secretary may authorize any person required to file returns or reports under the chapters set forth in § 10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.
Terms Used In South Dakota Codified Laws 10-59-36
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1995, ch 74, § 1.