Section 10-59-33 - Timely filing of returns, reports or remittances. - South Dakota Statutes

10-59-33. Timely filing of returns, reports or remittances. Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1 is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Sunday, or a holiday enumerated in §§ 1-5-1 and 1-5-1.1, the return is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, or holiday. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this section do not apply to a return filed by electronic means.

Source: SL 1990, ch 100, § 8; SL 1999, ch 62, § 5.