<html> <head> <title>Rule 20:18:22:03 Procedure for reporting and paying gaming taxes and fees.</title> <META NAME="Keywords" Content="Administrative Rules 20:18:22:03"> <META NAME="Description" Content="Administrative Rules 20:18:22:03 Procedure for reporting and paying gaming taxes and fees."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:18:22:03.&nbsp;&nbsp;Procedure for reporting and paying gaming taxes and fees.</b> Taxes and fees required by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B">42-7B</A> and this article and all reports relating to them must be received by the executive secretary not later than the due date specified by law, except that the taxes, fees, and reports are considered filed on time if the licensee demonstrates to the satisfaction of the commission that they were deposited in a United States post office or mailbox with first-class postage prepaid, addressed to the executive secretary, within the time allowed for payment of the taxes or fees.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If a licensee finds a reporting error in a tax report which has been previously filed, an amended tax report must be filed along with the correct tax remittance. This report must be filed within five days after the discovery of the error and must reflect the total gaming revenue and statistics for that month. The tax remittance is subject to an interest charge as prescribed in SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-31">42-7B-31.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In addition to the amended report, the licensee must also file a memorandum which explains the basis and calculation of the additional tax due.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 16 SDR 57, effective October 1, 1989; 19 SDR 177, effective May 27, 1993.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-1">42-7B-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-2">42-7B-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-3">42-7B-3</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-4">42-7B-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-5">42-7B-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-7">42-7B-7</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-9">42-7B-9</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-11">42-7B-11</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-17">42-7B-17</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-28">42-7B-28</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-29">42-7B-29</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-30">42-7B-30</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-41">42-7B-41</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-43">42-7B-43</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=42-7B-45">42-7B-45.</A></p> </div> </body> </html>