S.D. Admin. R. 64:01:01:25

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:01:01:25 - Notice of change in bank or account number

The taxpayer remitting tax payments by ETP must notify the department of any change in bank or account number by the twenty-third day of the month in which the next electronic payment is due or on the last workday immediately preceding the twenty-third day if the twenty-third day falls on a Saturday, Sunday, or holiday.

S.D. Admin. R. 64:01:01:25

17 SDR 4, effective 7/18/1990; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

General Authority: SDCL 10-45-47.1(2), 10-46-35.1(2), 10-46A-19(2), 10-46B-18(2).

Law Implemented: SDCL 10-59-32.