10-59-44. Revocation or cancellation of license for failure to file return or remit tax.
97 words·~1 min read·
/sd/title-10/chapter-10-59/10-59-44A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1 , 10-45-27.3 , 10-45D-10.2 , 10-46-27.1 , 10-46A-1.8 , 10-46B-1.6 , 10-46E-7 , 10-52-18 , 10-52A-4.2 , or 10-62-4 , respectively, or any other reporting period authorized.