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Code · South Dakota · Title 10 · Chapter 10-47

10-47B-77. Cessation of business--Notice to secretary--Reports and payments due.

84 words·~1 min read·/sd/title-10/chapter-10-47/10-47b-77

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If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, together with all interest accruing or penalties imposed under this chapter, become due and payable concurrently with such discontinuance. The person shall make a report, pay all such taxes, interest and penalties, and surrender the license to the secretary.
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