If a power or telecommunication failure makes it impossible for an ETP to occur by the date the payment is due, a taxpayer may pay the taxes due by check sent to the department by a method ensuring that payment will be received on or before the due date.

Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2).

Law Implemented: SDCL 10-59-32.