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.
S.D. Codified Laws § 10-50C-12
Electronic submission of returns--Electronic remittance of tax
Source: SL 2021, ch 52, § 12, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.