South Dakota § 34-45-8.3 - Time for filing monthly return, report, and remittance--Penalty or interest.
Full text of South Dakota South Dakota Codified Laws § 34-45-8.3 — Time for filing monthly return, report, and remittance--Penalty or interest., with citation guidance and answers to common questions.
§ 34-45-8.3. Time for filing monthly return, report, and remittance--Penalty or interest.
This section applies to any return, report, or remittance filed pursuant to § 34-45-8.2. For any return or report that is required to be filed by electronic means, the return or report shall be filed by electronic means on or before the twentieth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.
For any surcharge that is required to be remitted by electronic transfer, the surcharge shall be remitted on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.
If the secretary of the Department of Revenue permits any entity to file returns or reports by nonelectronic means, permits any entity to remit surcharges by nonelectronic means, or both, pursuant to § 34-45-8.2, any return, report, or remittance which is required to be filed pursuant to § 34-45-8.2 is timely filed if mailed, postage prepaid, on or before the twentieth day of the month following each period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.
Penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.
Source: SL 2012, ch 188, § 10; SL 2017, ch 65, § 11.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 34-45-8.3
What does South Dakota Codified Laws § 34-45-8.3 cover?
Section 34-45-8.3 ("Time for filing monthly return, report, and remittance--Penalty or interest.") 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 § 34-45-8.3?
A common citation format is "South Dakota Codified Laws § 34-45-8.3" (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 § 34-45-8.3 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.