South Dakota § 34-45-8.2 - Returns and reports filed electronically--Surcharges remitted by electronic transfer--Release of certain information to public safety answering points.
Full text of South Dakota South Dakota Codified Laws § 34-45-8.2 — Returns and reports filed electronically--Surcharges remitted by electronic transfer--Release of certain information to public safety answering points., with citation guidance and answers to common questions.
§ 34-45-8.2. Returns and reports filed electronically--Surcharges remitted by electronic transfer--Release of certain information to public safety answering points.
Any entity who is registered pursuant to this chapter or any entity required to collect and remit the surcharges imposed by § 34-45-4 or 34-45-4.2 shall file returns or reports by electronic means on a monthly basis with the Department of Revenue and shall remit the surcharges by electronic transfer on a monthly basis to the department unless the secretary of the Department of Revenue permits an entity to file returns or reports by nonelectronic means and permits an entity to remit surcharges by nonelectronic means. If an entity does not have internet access on the business premises, the secretary of revenue shall permit an entity to file returns or reports by nonelectronic means and permit an entity to remit surcharges by nonelectronic means.
The Department of Revenue shall provide to the Department of Public Safety 911 emergency surcharge data and information from the returns or reports filed with the Department of Revenue. Notwithstanding any other provision of law, the Department of Public Safety or the Department of Revenue may provide 911 emergency surcharge data and information to a governing body or a public safety answering point only relating to the requesting governing body or public safety answering point. The governing body or public safety answering point may only contact the Department of Public Safety or Department of Revenue with questions relating to the requesting governing body or public safety answering point. Any data or information obtained by a governing body or public safety answering point pursuant to this section is confidential and may not be disclosed by the governing body or public safety answering point.
Source: SL 2012, ch 188, § 9; SL 2018, ch 209, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 34-45-8.2
What does South Dakota Codified Laws § 34-45-8.2 cover?
Section 34-45-8.2 ("Returns and reports filed electronically--Surcharges remitted by electronic transfer--Release of certain information to public safety answering points.") 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 § 34-45-8.2?
A common citation format is "South Dakota Codified Laws § 34-45-8.2" (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 § 34-45-8.2 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.