10-59-36. Authorizing to file returns or reports by electronic means.
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/sd/title-10/chapter-10-59/10-59-36A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary may authorize any person required to file returns or reports under the chapters set forth in § 10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.