64:01:01:32. Electronic or digital signature. A taxpayer's unique password and PIN that are transmitted in conjunction with a return filed through any electronic means constitute a signature.
Source: 25 SDR 167, effective July 1, 1999.
General Authority:SDCL 10-59-38(2).
Law Implemented:SDCL 10-59-37.
Online Archived History:
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