10-50C-12. Electronic submission of returns--Electronic remittance of tax. The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department. Source: SL 2021, ch 52, § 12, eff. Jan. 1, 2022.
South Dakota Legal Code