Motor Fuel

What are the SD EPath web site's security protocols?
The connection to the secure state website is encrypted with 128-bit encryption. It uses TLS 1.0. The encryption is using RC4_128 with MD5 for message authentication and RSA as the key exchange mechanics.

How are user names and passwords assigned?
Users are allowed to select their own user name (minimum of 8 characters) when initially creating an account.  The following information about the business and prior tax returns is also required:
License Number
Owner or Business Name
Tax Due on Last Non Zero Return (can be rounded to the nearest whole dollar)

Upon supplying accurate information for the indicated license, a password is mailed to the licensee’s mailing address.  The system will require that the user create a new password once they are logged in with the password that has been mailed to them.     

When can I set up my  EPath (file and pay) account?
EPath will be available 24 hours a day, 7 days a week after July 1, 2012.  Users should allow 3 – 5 business days to receive their initial password.

 
Can a company have more than one EPath user?
The initial user will be considered the EPath administrator.  The administrator can assign multiple user names and permissions to different licenses as desired.

Will I still get paper returns to file?
No, paper returns will no longer be sent.    Users have the option to select to receive an email reminder letting them know that a return is due.  Additionally, if the user fails to file a return or remit the correct amount of tax, a statement of account will be sent each month. 

Am I required to file sales tax returns electronically?
The ability to file and pay sales, use or contractors’ excise tax returns through SD EPath has not been developed.  However, this can be done using SDQuest.  For more information, please visit our website at http://www.state.sd.us/drr2/businesstax/quest/quest.htm.  Electronic filing of sales, use or contractors’ excise tax return is not mandatory at this time.

Do I need to file a return even though I have no transactions to report for the month?
Yes.  This can be done easily by selecting the manual option and hitting next, without entering any data.

Does EPath accept the filing of incorrect amounts or will it only accept the filing of the correct amount?
The filing amount due is driven by the information supplied by the customer dependent on schedule information.  EPath will prepare the Supplier return using Schedule of DisbursementPayment amounts can be altered by the customer.

Does EPath confirm successful filing or payment?
A confirmation number is generated when the return and/or payment has been successfully submitted.  The user is given the option to print a confirmation page.

Error messages will be displayed for an unsuccessful filing attempt.  Users will be allowed to correct the errors and attempt to submit their return.
Once payment information has been successfully submitted, if the payment is not honored by your bank, you will be alerted through correspondence and statement of account notices.

What is the difference between text files and .csv files?
The .csv file extension refers to a text file type that is commonly used to import and export data to and from a database program. CSV stands for "comma separated values," so such files are commonly called "comma delineated." CSV files can be opened in simple text editors--such as Notepad--and differ from text files only in that the content is separated into fields by commas.

What is the difference between tab delimited and comma delimited?
Delimited means “separated by”. A comma-delimited file contains data where the different fields are separated by commas. In a tab-delimited file, the data fields are separated by tab characters.

What if I over paid and should get a refund?
You will have a credit on your account; and may request a refund or use on your next return.

What is the due date for the return?
The due date for the return is the 23rd of month. If the 23rd falls on a Saturday, Sunday, legal holiday 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 or a day the Federal Reserve bank is closed.

When is the payment due?
The tax shall be remitted on or before the second to the last day of the month. If the second to last day falls on a Saturday, Sunday, legal holiday 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 or a day the Federal Reserve Bank is closed.

What payment options are offered?
ACH Debit: The Department of Revenue will automatically withdraw funds from the Taxpayer’s account based on the "amount remitted" on returns filed through EPath
ACH Credit: The Taxpayer must notify their bank to send payment to the Department of Revenue when they file returns using EPath.

What will happen if I do not submit my return or payment by the due date?
Returns filed late (a return is not received within the next month following the due date) are assessed a late filing penalty of 10%. (.10) of the tax liability (minimum $10.00, even if no tax is due).

Interest of 1.25% (.0125) applies each month or part thereof to any toax unpaid after the due date (a minimum of $5.00 interest is due the first month).

Can returns be amended completed online?
Yes, returns can be amended online within three years after the payment was made or the return was due, whichever is earlier.