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South Dakota Form 12256: What You Should Know

Once deposited, return the case to the address below: South Dakota Department of Revenue Attn: Records Division P.O. Box 81781 Pierre, SD 57007 • • If a Form 12256 is secured, send the case to: South Dakota Department of Revenue Attn: Returns/Processing P.O. Box 81781 Pierre, SD 57007 • • If a Form 12258 is secured, send the case to: South Dakota Department of Revenue Attn: Returns/Processing P.O. Box 81781 Pierre, SD 57007 • • For more information about the South Dakota Franchise Tax, call. A few people have sent us some information about IRS Notice 2013-26, which can also be found here. Section 8.18.0.4. For collection of the tax on real property owned by the Internal Revenue Service, the Secretary of the Treasury may, as required in 26 U.S.C. 6012, impose a civil penalty. The amount of the penalty will be determined on a case by case basis, taking into account property values as reported in the property tax assessment roll submitted to the state taxing jurisdiction in accordance with the Uniform Assessment Statute (UAS) and all the considerations listed in §4.38 of this chapter.

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