64:06:01:39.02.  Monthly filing. Taxpayers required to file monthly, as set forth in SDCL 10-46E-8, 10-45-27.3, and 10-52A-4.2, shall remain on the monthly filing system for a minimum period of two years.

          Taxpayers with bimonthly taxes of more than $166.66 and taxpayers with monthly taxes of more than $83.33 must file monthly.

          Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006; 33 SDR 226, effective June 27, 2007; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-45-47.1(2), 10-45D-13(2), 10-46E-11(2), 10-52A-7(2).

          Law Implemented: SDCL 10-45D-12, 10-45-27.3, 10-46E-8, 10-52A-4.2.