64:27:01:03.  Verified estimates. An estimate of the tax due in the current taxable year shall be verified by the preparer's sworn statement that the estimate accurately reflects the expected earnings of the taxpayer for the taxable year involved.

          The verified estimate shall contain the gross receipts attained, the allowable deductions taken, the resulting net profit, and the tax due on the profit. The verified estimate shall be on the form provided by the department and shall be postmarked no later than the thirtieth day of the month in which the tax is due.

          Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-39-49.

          Law Implemented:SDCL 10-39-45.3.