<html> <head> <title>Rule 64:27:01:06 Extension of time for filing.</title> <META NAME="Keywords" Content="Administrative Rules 64:27:01:06"> <META NAME="Description" Content="Administrative Rules 64:27:01:06 Extension of time for filing."> <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>64:27:01:06.&nbsp;&nbsp;Extension of time for filing.</b> The secretary, on a showing of good cause, may extend the due date for the filing of a verified estimate or statement by not more than 60 days. Interest shall accrue during the extended period, but the secretary may not attach a lien to the property of the taxpayer until the extended time has ended.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-39-49">10-39-49.</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=10-39-45.3">10-39-45.3</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-39-45.4">10-39-45.4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-6">10-59-6.</A></p> </div> </body> </html>