34-45-8.3. Time for filing monthly return, report, and remittance--Penalty or interest.
This section applies to any return, report, or remittance filed pursuant to §34-45-8.2. For any return or report that is required to be filed by electronic means, the return or report shall be filed by electronic means on or before the twentieth 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 return or report 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.
For any surcharge that is required to be remitted by electronic transfer, the surcharge shall be remitted 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.
If the secretary of the Department of Revenue permits any entity to file returns or reports by nonelectronic means, permits any entity to remit surcharges by nonelectronic means, or both, pursuant to §34-45-8.2, any return, report, or remittance which is required to be filed pursuant to §34-45-8.2 is timely filed if mailed, postage prepaid, on or before the twentieth day of the month following each 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.
Penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source: SL 2012, ch 188, §10; SL 2017, ch 65, §11.
Structure South Dakota Codified Laws
Title 34 - Public Health and Safety
Chapter 45 - Emergency Reporting System
Section 34-45-1 - Definitions.
Section 34-45-4 - Monthly uniform 911 emergency surcharge per service user line.
Section 34-45-4.2 - Prepaid wireless 911 emergency surcharge.
Section 34-45-4.3 - Registration of entity required to collect and remit surcharge.
Section 34-45-5 - Billing and collection of surcharge.
Section 34-45-6 - Surcharge--Liability.
Section 34-45-7 - Liability for collection and payment of service user line surcharges.
Section 34-45-8.3 - Time for filing monthly return, report, and remittance--Penalty or interest.
Section 34-45-9 - Administration costs.
Section 34-45-11 - Contracts for administration of 911 service.
Section 34-45-12 - 911 coordination fund--Distributions to public safety answering points.
Section 34-45-13 - Pay telephone--No coins required to dial 911.
Section 34-45-14 - Private listings furnished to 911 system.
Section 34-45-17 - Immunity from liability.
Section 34-45-18 - 911 Coordination Board established.
Section 34-45-18.1 - Board representatives.
Section 34-45-18.5 - State may contract with public safety answering point for emergency services.
Section 34-45-18.6 - Record keeping by service providers and prepaid wireless service sellers.
Section 34-45-18.7 - Promulgation of rules regarding returns, records, and audits.
Section 34-45-18.8 - Prohibited conduct--Misdemeanor.
Section 34-45-19 - Board attached to Department of Public Safety--Coordinator.
Section 34-45-20 - Board duties.
Section 34-45-21 - 911 financial information.
Section 34-45-22 - "911 Telecommunicator" defined.
Section 34-45-23 - "Commission" defined.
Section 34-45-24 - Training required for employment.
Section 34-45-25 - Effective date.
Section 34-45-26 - Qualifications for employment and training.
Section 34-45-27 - Commission reserves right to refuse application.
Section 34-45-28 - Prior requirements sufficient for continued employment.
Section 34-45-30 - Responsibilities of the commission.
Section 34-45-31 - Creation of a 911 telecommunicator training fund.
Section 34-45-32 - Training programs established.
Section 34-45-34 - Enhanced 911 service.
Section 34-45-35 - Call location information--Provision to law enforcement--Emergency.