The secretary, on a showing of good cause, may extend the due date for the filing of a verified estimate or statement by not more than 60 days. Interest shall accrue during the extended period, but the secretary may not attach a lien to the property of the taxpayer until the extended time has ended.

Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.3 , 10-39-45.4 , 10-59-6.