South Dakota § 59-11-25 - Time for filing annual report.
Full text of South Dakota South Dakota Codified Laws § 59-11-25 — Time for filing annual report., with citation guidance and answers to common questions.
§ 59-11-25. Time for filing annual report.
The first annual report shall be delivered to the Office of the Secretary of State before the first day of the second month of the year following the year in which a filing entity or qualified foreign entity, except a bank organized pursuant to § 51A-3-1.1 and limited partnership organized pursuant to chapter 48-7, was authorized to transact business. The subsequent annual report shall be delivered to the Office of the Secretary of State by the same date each subsequent year.
Source: SL 2008, ch 275, § 25.
Effective January 1, 2027
59-11-25. Time for filing annual report--Exceptions--Indication on formation document--Change-of-filing-date form.
Except in the case of a bank organized pursuant to § 51A-3-1.1 and a limited partnership organized pursuant to chapter 48-7, any entity that is required by law to file an annual report must do so:
(1) In the month representing the first-year anniversary of the entity's formation and in each same month annually thereafter; or
(2) Beginning in the calendar year after the entity's formation, on or before January thirty-first, and each January thirty-first thereafter.
At the time of formation, an entity shall indicate on the formation document which filing date the entity has selected.
An entity that is in good standing with the secretary of state and observes the filing date set in subdivision (1) may choose to observe the filing date set in subdivision (2) and an entity that is in good standing with the secretary of state and observes the filing date set in subdivision (2) may choose to observe the filing date set in subdivision (1), by submitting to the secretary of state a change-of-filing-date form.
Source: SL 2008, ch 275, § 25; SL 2026, ch 203, § 1, eff. Jan. 1, 2027.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 59-11-25
What does South Dakota Codified Laws § 59-11-25 cover?
Section 59-11-25 ("Time for filing annual report.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 59-11-25?
A common citation format is "South Dakota Codified Laws § 59-11-25" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 59-11-25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.