10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
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/sd/title-10/chapter-10-45/10-45-26A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.