<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 10-46-27.1 - Time for filing of return and payment of tax--Extension. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039012Normal { 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.s2039012SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039012CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039012Normal-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.s2039012DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039012Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039012000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039012SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039012SCL-000003 { 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="s2039012Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-27.1"><span class="s2039012SENU">10-46-27.1</span></a><span xml:space="preserve" class="s2039012SENU">. </span><span class="s2039012CL">Time for filing of return and payment of tax--Extension.</span></p><p dir="ltr" class="s2039012Normal-000000"><span class="s2039012DefaultParagraphFont">Any person required to pay or any retailer required or authorized, pursuant to this chapter, to collect the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.</span></p><p dir="ltr" class="s2039012Normal-000001"><span class="s2039012DefaultParagraphFont">If the person or retailer remits the tax by electronic transfer to the state, the return shall be filed by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.</span></p><p dir="ltr" class="s2039012Normal-000001"><span class="s2039012DefaultParagraphFont">The secretary may require or allow a person or retailer to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.</span></p><p dir="ltr" class="s2039012Normal-000001"><span xml:space="preserve" class="s2039012DefaultParagraphFont">The secretary may grant an extension of not more than five days for filing a return and remittance. However, the secretary may grant an extension for remitting the tax to a qualified business as provided in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-99"><span class="s2039012DefaultParagraphFont">10-45-99</span></a><span xml:space="preserve" class="s2039012DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-107"><span class="s2039012DefaultParagraphFont">10-45-107</span></a><span class="s2039012DefaultParagraphFont">, inclusive, for six months.</span></p><p dir="ltr" class="s2039012Normal-000001"><span xml:space="preserve" class="s2039012DefaultParagraphFont">Unless an extension is granted, any penalty or interest under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2039012DefaultParagraphFont">10-59-6</span></a><span xml:space="preserve" class="s2039012DefaultParagraphFont"> shall be paid if a return or remittance is not made on time.</span></p><p dir="ltr" class="s2039012Normal"><span xml:space="preserve" class="s2039012000002"> </span></p><p dir="ltr" class="s2039012Normal"><span class="s2039012SCL">Source:</span><span xml:space="preserve" class="s2039012SCL-000003"> SL 2010, ch 64, § 2; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039012SCL-000003">11-1</span></a><span class="s2039012SCL-000003">), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 3.</span></p></div></body></html>