{"data":{"id":"us-sd/sdcl-10-59-33","jurisdiction":"us-sd","citation":"SDCL § 10-59-33","heading":"Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.","body":"Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1, except as provided for in §§ 10-59-32 and 10-59-32.1 and chapter 10-47B, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-33","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"02f22523708f086d56ddefe566b6149156d705201dcdaafb722eba1d8941b417","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-32.1","next":"us-sd/sdcl-10-59-33.1"},"notice":"GroundRules: Original legal text. Not legal advice."}