2016 South Dakota Codified Laws
Title 34 - PUBLIC HEALTH AND SAFETY
Chapter 45 - Emergency Reporting System
§ 34-45-8.2 Returns and reports filed electronically--Surcharges remitted by electronic transfer.
34-45-8.2. Returns and reports filed electronically--Surcharges remitted by electronic transfer. Any entity who is registered pursuant to this chapter or any entity required to collect and remit the surcharges imposed by § 34-45-4 or 34-45-4.2 shall file returns or reports by electronic means on a monthly basis with the Department of Revenue and shall remit the surcharges by electronic transfer on a monthly basis to the department unless the secretary of the Department of Revenue permits an entity to file returns or reports by nonelectronic means and permits an entity to remit surcharges by nonelectronic means. If an entity does not have internet access on the business premises, the secretary of revenue shall permit an entity to file returns or reports by nonelectronic means and permit an entity to remit surcharges by nonelectronic means.
Source: SL 2012, ch 188, § 9.
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