Repealed by SL 2013, ch 60 , § 39

SDCL § 10-59-33.1 — under UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES.

SDCL § 10-59-33.1

10-59-33.2 Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1 --Exceptions. 10-59-34 Costs paid by losing party if position not justified. 10-59-35 Audit standards--List of proposed taxable items--Protest. 10-59-36 Authorizing to file returns or reports by electronic means. 10-59-37 Alternative methods for signing returns. 10-59-38 Promulgation of rules. 10-59-39