34-45-8.3. Time for filing monthly return, report, and remittance--Penalty or interest. This section applies to any return, report, or remittance filed pursuant to § 34-45-8.2. For any return or report that is required to be filed by electronic means, the return or report shall be filed by electronic means on or before the twentieth day of the month following each period. 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 or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.
For any surcharge that is required to be remitted by electronic transfer, the surcharge shall be remitted on or before the twenty-fifth day of the month following each period. 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 remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed.
If the secretary of the Department of Revenue permits any entity to file returns or reports by nonelectronic means, permits any entity to remit surcharges by nonelectronic means, or both, pursuant to § 34-45-8.2, any return, report, or remittance which is required to be filed pursuant to § 34-45-8.2 is timely filed if mailed, postage prepaid, on or before the twentieth day of the month following each 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.
Penalty or interest under § 10-59-6 shall be paid if a return or remittance is not made on time.
Source: SL 2012, ch 188, § 10; SL 2017, ch 65, § 11.
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