South Dakota Statutes
§ 10-39-45.4 — Annual filing--Payment, refund, or application to next estimate.
South Dakota § 10-39-45.4
This text of South Dakota § 10-39-45.4 (Annual filing--Payment, refund, or application to next estimate.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-39-45.4 (2026).
Text
On or before the first day of June, each person subject to the tax imposed by this chapter shall file and pay the balance of any tax due from the previous calendar year. If the estimated tax payments made for the previous calendar year exceed the amount due, the excess shall be refunded or applied to the next quarterly estimate.
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Legislative History
SL 1984, ch 78, § 5.
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Bluebook (online)
South Dakota § 10-39-45.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-45.4.