{"data":{"id":"us-sd/sdcl-10-59-36","jurisdiction":"us-sd","citation":"SDCL § 10-59-36","heading":"Authorizing to file returns or reports by electronic means.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-36","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f6c3eafc21e80211f622b0a62cbc515087380858b497ee93cca14fcab8b4d445","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-35","next":"us-sd/sdcl-10-59-37"},"notice":"GroundRules: Original legal text. Not legal advice."}