<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-21-7.2 - Deadline for electronically transmitted payments. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038059Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038059SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038059CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038059Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038059DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038059000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038059SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038059SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038059Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.2"><span class="s2038059SENU">10-21-7.2</span></a><span xml:space="preserve" class="s2038059SENU">. </span><span class="s2038059CL">Deadline for electronically transmitted payments.</span></p><p dir="ltr" class="s2038059Normal-000000"><span xml:space="preserve" class="s2038059DefaultParagraphFont">Any remittance transmitted electronically pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038059DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont"> shall be made on or before the first day of the month and are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer. For purposes of making any electronic transfer of remittance pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.1"><span class="s2038059DefaultParagraphFont">10-21-7.1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-21-7.3"><span class="s2038059DefaultParagraphFont">10-21-7.3</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont">, inclusive, the first day of the month means the first day of the month, unless the first day of the month is a Saturday, Sunday, a legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2038059DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2038059DefaultParagraphFont">, or a day which the Federal Reserve Bank is closed, then the electronic transfer of remittance is due on the next succeeding day that is not a Saturday, Sunday, a legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2038059DefaultParagraphFont">1-5-1</span></a><span class="s2038059DefaultParagraphFont">, or a day which the Federal Reserve Bank is closed.</span></p><p dir="ltr" class="s2038059Normal"><span xml:space="preserve" class="s2038059000001"> </span></p><p dir="ltr" class="s2038059Normal"><span class="s2038059SCL">Source:</span><span xml:space="preserve" class="s2038059SCL-000002"> SL 1995, ch 63, § 2; SL 2018, ch 63, § 9.</span></p></div></body></html>