Time for filing annual return and paying tax--Penalty and interest for delinquency
Applied in 1 court decision — leading case Citibank, N.A. v. South Dakota Department of Revenue (2015)
Most recently applied in Citibank, N.A. v. South Dakota Department of Revenue (July 2015)
Source: SDC 1939, § 57.2701; SL 1977, ch 96, § 17; SL 1983, ch 80, § 1; SL 1985, ch 85; SL 1988, ch 105; SL 1993, ch 96, § 11; SL 2003, ch 272 (Ex
Each taxpayer shall file a return for the tax year, and pay any tax imposed by this chapter, within fifteen days after the taxpayer's federal income tax return is due.
Any return not filed by the due date or tax not paid by the due date is delinquent and bears penalty and interest as provided in § 10-59-6.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.