S.D. Admin. R. 64:27:01:06

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:27:01:06 - Extension of time for filing

The secretary, on a showing of good cause, may extend the due date for the filing of a verified estimate or statement by not more than 60 days. Interest shall accrue during the extended period, but the secretary may not attach a lien to the property of the taxpayer until the extended time has ended.

S.D. Admin. R. 64:27:01:06

2 SDR 21, effective 9/18/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.3, 10-39-45.4, 10-59-6.