{"data":{"id":"us-sd/sdcl-10-50c-12","jurisdiction":"us-sd","citation":"SDCL § 10-50C-12","heading":"Electronic submission of returns--Electronic remittance of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0cb0afc590c6f5f0c6281d342f4d81d2afcfe4a64d3bb5f14cd5d2ec8d4909cb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-11","next":"us-sd/sdcl-10-50c-13"},"notice":"GroundRules: Original legal text. Not legal advice."}