10-59-33. Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
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/sd/title-10/chapter-10-59/10-59-33A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1 , except as provided for in §§ 10-59-32 and 10-59-32.1 and chapter 10-47B , is timely filed if mailed, postage prepaid, on or before the due date of the reporting 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.