10-46-41. Determination of tax by secretary in absence of correct return.
63 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-41A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the secretary shall determine the amount due pursuant to § 10-59-10 .