Electronic submission of returns--Electronic remittance of tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Cigar Shipments
  5. Electronic submission of returns--Electronic remittance of tax.

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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.


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