{"data":{"id":"us-sd/sdcl-10-59-33.2","jurisdiction":"us-sd","citation":"SDCL § 10-59-33.2","heading":"Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.","body":"For any return, report, or remittance which is filed under the taxes specified in § 10-59-1, except as provided for in §§ 10-59-32 and 10-59-32.1 and chapters 10-43 and 10-47B, by electronic means, the return or report is timely if received on or before the due date of the reporting period. 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 or report is due 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. The remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. 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 remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-33.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"65208a1fa9c03c094cb4a6fb2cb1bbb7aa047520af669e1d2da86d4f766b7875","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-33.1","next":"us-sd/sdcl-10-59-34"},"notice":"GroundRules: Original legal text. Not legal advice."}