South Dakota Statutes
§ 10-39-67 — Filing verified estimates--Payment due.
South Dakota § 10-39-67
This text of South Dakota § 10-39-67 (Filing verified estimates--Payment due.) 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 § 10-39-67 (2026).
Text
Effective January 1, 1993, persons required to report net profits tax shall file verified estimates of the tax due and pay one - fourth of the tax on the last day of April for the quarter ending on March thirty - first, on the last day of July for the quarter ending June thirtieth, on the last day of October for the quarter ending September thirtieth, and on the last day of January for the quarter ending December thirty - first. The final return and final payment of any additional tax due for the preceding calendar year is due June first of the year following the year for which the report is due.
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Legislative History
SL 1994, ch 89, § 4.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-39-67, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-67.