South Dakota
Title 10 · Chapter 10-59
64 entries
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10-59-1. Application.
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10-59-2. Definition of terms.
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10-59-3. Notice of intent to audit defined.
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10-59-4. Certificate of assessment defined.
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10-59-5. Investigation and examination by secretary.
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10-59-6. Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.
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10-59-6.1. Interest assessed for failure to pay taxes when taxable transactions reported.
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10-59-7. Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.
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10-59-8. Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.
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10-59-9. Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.
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10-59-10. Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
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10-59-11. Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
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10-59-12. Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
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10-59-13. Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
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10-59-14. Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
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10-59-15. Recovery of tax, penalty, or interest by action of debt.
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10-59-16. Time limitation for collection--Exceptions.
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10-59-17. Compliance with procedures prerequisite to jurisdiction of courts.
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10-59-18. Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
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10-59-19. Recovery of overpaid taxes--Time limitation.
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10-59-19.1. 10-59-19.1. Repealed by SL 2007, ch 68, § 1.
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10-59-20. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
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10-59-21. Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
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10-59-22. Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
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10-59-22.1. Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
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10-59-23. Recovery refund paid to taxpayer.
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10-59-24. Recovery refund--Interest included--Exception.
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10-59-24.1. Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
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10-59-24.2. Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
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10-59-25. Application of subsequent sections.
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10-59-26. Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
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10-59-27. Reliance on written advice--Inconsistent position by department.
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10-59-28. Reduction or abatement of penalty or interest.
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10-59-29. Evaluation of employees or imposition of quotas from revenue amount prohibited.
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10-59-30. Release of tax lien--Erroneous liens--Costs.
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10-59-31. Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.
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10-59-32. Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
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10-59-32.1. Timely filing by mail of returns, reports, or remittances under certain chapters.
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10-59-33. Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
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10-59-33.1. 10-59-33.1. Repealed by SL 2013, ch 60, § 39.
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10-59-33.2. Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
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10-59-34. Costs paid by losing party if position not justified.
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10-59-35. Audit standards--List of proposed taxable items--Protest.
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10-59-36. Authorizing to file returns or reports by electronic means.
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10-59-37. Alternative methods for signing returns.
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10-59-38. Promulgation of rules.
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10-59-39. 10-59-39. Repealed by SL 2007, ch 65, § 14.
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10-59-40. Filing of returns required whether or not gross receipts are subject to tax.
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10-59-41. Prior compliance--Effect.
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10-59-42. 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2.
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10-59-44. Revocation or cancellation of license for failure to file return or remit tax.
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10-59-45. Contested case hearing--Time for request--Appeal.
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10-59-46. Preparation of list of delinquent taxpayers.
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10-59-47. Notice to delinquent taxpayer before publication.
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10-59-48. Unpaid taxes not subject to disclosure.
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10-59-49. Publication of list of delinquent taxpayers.
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10-59-50. Removal of name from list.
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10-59-51. Good faith disclosure not a violation of other statutes.
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10-59-52. Fee for collecting tax on behalf of another entity.
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10-59-53. Definitions relating to automated sales suppression devices and phantom-ware.
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10-59-54. Automated sales suppression devices and phantom-ware prohibited--Felony.
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10-59-55. Civil penalty for violation of § 10-59-54.
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10-59-56. Liability for taxes, penalties, and interest.
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10-59-57. Seizure of automated sales suppression device or phantom-ware without warrant.