South Dakota Statutes
§ 10-50C-12 — Electronic submission of returns--Electronic remittance of tax.
South Dakota § 10-50C-12
This text of South Dakota § 10-50C-12 (Electronic submission of returns--Electronic remittance of tax.) 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 § 10-50C-12 (2026).
Text
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.
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Legislative History
SL 2021, ch 52, § 12, eff. Jan. 1, 2022.
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Bluebook (online)
South Dakota § 10-50C-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50C-12.