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.

          Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 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.