<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6e3193fb1c724fef952dcab9a5f098edNormal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6e3193fb1c724fef952dcab9a5f098edHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6e3193fb1c724fef952dcab9a5f098edHG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6e3193fb1c724fef952dcab9a5f098edNormal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6e3193fb1c724fef952dcab9a5f098ed000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6e3193fb1c724fef952dcab9a5f098edB { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"><meta property="og:description" content="SDLRC Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-59"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edNormal"><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59</span></a></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edNormal"><span class="s6e3193fb1c724fef952dcab9a5f098edHG4C">UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edNormal-000000"><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098ed000001"> </span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Application.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-2" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-2</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Definition of terms.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-3" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-3</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Notice of intent to audit defined.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-4" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-4</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Certificate of assessment defined.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-5" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-5</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Investigation and examination by secretary.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-6" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-6</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    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.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-6.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-6.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Interest assessed for failure to pay taxes when taxable transactions reported.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-7" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-7</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-8" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-8</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-9" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-9</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-10" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-10</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-11" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-11</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-12" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-12</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-13" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-13</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-14" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-14</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-15" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-15</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Recovery of tax, penalty, or interest by action of debt.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-16" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-16</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Time limitation for collection--Exceptions.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-17" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-17</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Compliance with procedures prerequisite to jurisdiction of courts.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-18" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-18</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-19" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-19</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Recovery of overpaid taxes--Time limitation.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-19.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-19.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-19.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-19.1</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">. Repealed by SL 2007, ch 68, § 1.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-20" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-20</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-21" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-21</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-22" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-22</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-22.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-22.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-23" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-23</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Recovery refund paid to taxpayer.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-24" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-24</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Recovery refund--Interest included--Exception.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-24.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-24.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-24.2" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-24.2</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-25" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-25</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Application of subsequent sections.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-26" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-26</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-27" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-27</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Reliance on written advice--Inconsistent position by department.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-28" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-28</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Reduction or abatement of penalty or interest.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-29" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-29</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Evaluation of employees or imposition of quotas from revenue amount prohibited.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-30" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-30</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Release of tax lien--Erroneous liens--Costs.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-31" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-31</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-32" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-32</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Electronic filing of returns, reports or remittances under certain chapters--Timeliness.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-32.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-32.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Timely filing by mail of returns, reports, or remittances under certain chapters.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-33" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-33</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Timely filing by mail of returns, reports or remittances for taxes specified in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-1</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">--Exceptions.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-33.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-33.1</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-33.1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-33.1</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">. Repealed by SL 2013, ch 60, § 39.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-33.2" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-33.2</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Timely filing by electronic means of returns, reports or remittances for taxes specified in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-1" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-1</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">--Exceptions.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-34" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-34</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Costs paid by losing party if position not justified.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-35" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-35</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Audit standards--List of proposed taxable items--Protest.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-36" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-36</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Authorizing to file returns or reports by electronic means.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-37" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-37</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Alternative methods for signing returns.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-38" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-38</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Promulgation of rules.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-39" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-39</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-39" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-39</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">. Repealed by SL 2007, ch 65, § 14.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-40" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-40</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Filing of returns required whether or not gross receipts are subject to tax.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-41" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-41</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Prior compliance--Effect.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-42" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-42</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-42" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-42</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-44" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-44</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Revocation or cancellation of license for failure to file return or remit tax.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-45" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-45</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Contested case hearing--Time for request--Appeal.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-46" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Preparation of list of delinquent taxpayers.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-47" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-47</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Notice to delinquent taxpayer before publication.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-48" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-48</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Unpaid taxes not subject to disclosure.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-49" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-49</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Publication of list of delinquent taxpayers.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-50" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-50</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Removal of name from list.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-51" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-51</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Good faith disclosure not a violation of other statutes.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-52" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-52</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Fee for collecting tax on behalf of another entity.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-53" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-53</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Definitions relating to automated sales suppression devices and phantom-ware.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-54" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-54</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Automated sales suppression devices and phantom-ware prohibited--Felony.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-55" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-55</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Civil penalty for violation of § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-59-54" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-54</span></a><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-56" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-56</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Liability for taxes, penalties, and interest.</span></p><p dir="ltr" class="s6e3193fb1c724fef952dcab9a5f098edB"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-57" rel="noopener"><span class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">10-59-57</span></a><span xml:space="preserve" class="s6e3193fb1c724fef952dcab9a5f098edDefaultParagraphFont">    Seizure of automated sales suppression device or phantom-ware without warrant.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2b185f0db5ed449491e55bf3e70668e1Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2b185f0db5ed449491e55bf3e70668e1SENU { font-family: 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margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2b185f0db5ed449491e55bf3e70668e1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-59-1 - Application."><meta property="og:description" content="SDLRC Codified Law 10-59-1 - Application."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-59-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2b185f0db5ed449491e55bf3e70668e1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-59-1" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1SENU">10-59-1</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1SENU">. </span><span class="s2b185f0db5ed449491e55bf3e70668e1CL">Application.</span></p><p dir="ltr" class="s2b185f0db5ed449491e55bf3e70668e1Statute"><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-39" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-39</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-39A" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-39A</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-39B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-39B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-43" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-43</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45D" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46A" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-46E" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-47B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-50C" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-50C</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52A" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-52B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-52B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-62" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-62</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-3</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-3A" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-3A</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-5</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-5B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-6B" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-6B</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-9" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-9</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-10" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">32-10</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=34-45" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">34-45</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=34A-13" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">34A-13</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, and §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-50-61" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">10-50-61</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-51" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">49-31-51</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes?Statute=50-4-13" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">50-4-13</span></a><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=50-4-17" rel="noopener"><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">50-4-17</span></a><span class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont">, inclusive.</span></p><p dir="ltr" class="s2b185f0db5ed449491e55bf3e70668e1Normal"><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1000000"> </span></p><p dir="ltr" class="s2b185f0db5ed449491e55bf3e70668e1NoIndent"><span xml:space="preserve" class="s2b185f0db5ed449491e55bf3e70668e1DefaultParagraphFont-000001">Source: </span><span class="s2b185f0db5ed449491e55bf3e70668e1SCL">SL 1986, ch 111, § 1; SL 1989, ch 121; SL 1990, ch 99, § 1; SL 1991, ch 105, § 12; SL 1994, ch 241, § 2; SL 1995, ch 71, § 187; SL 1999, ch 61, § 1; SL 2000, ch 68, § 1; SL 2002, ch 63, § 15; SL 2002, ch 65, § 9; SL 2002, ch 68, § 15; SL 2004, ch 100, § 1; SL 2006, ch 58, § 13, eff. Apr. 1, 2006; SL 2011, ch 63, § 1; SL 2012, ch 188, § 27; SL 2017, ch 65, § 12; SL 2021, ch 52, § 16, eff. Jan. 1, 2022; SL 2022, ch 66, § 14; SL 2023, ch 37, § 1; SL 2026, ch 55, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039613Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039613SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039613CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039613Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039613DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039613Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039613000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039613SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039613SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039613Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-2"><span class="s2039613SENU">10-59-2</span></a><span xml:space="preserve" class="s2039613SENU">. </span><span class="s2039613CL">Definition of terms.</span></p><p dir="ltr" class="s2039613Normal-000000"><span class="s2039613DefaultParagraphFont">Terms used in this chapter mean:</span></p><p dir="ltr" class="s2039613Normal-000001"><span xml:space="preserve" class="s2039613DefaultParagraphFont">(1)    "Auditor," any employee of the Department of Revenue authorized by the secretary to perform audits of the books and records of persons subject to any of the taxes or fees provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039613DefaultParagraphFont">10-59-1</span></a><span class="s2039613DefaultParagraphFont">;</span></p><p dir="ltr" class="s2039613Normal-000001"><span class="s2039613DefaultParagraphFont">(2)    "Secretary," the secretary of revenue;</span></p><p dir="ltr" class="s2039613Normal-000001"><span xml:space="preserve" class="s2039613DefaultParagraphFont">(3)    "Taxpayer," any person subject to any of the taxes or fees provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039613DefaultParagraphFont">10-59-1</span></a><span class="s2039613DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039613Normal"><span xml:space="preserve" class="s2039613000002"> </span></p><p dir="ltr" class="s2039613Normal"><span class="s2039613SCL">Source:</span><span xml:space="preserve" class="s2039613SCL-000003"> SL 1986, ch 111, § 2; SL 1990, ch 99, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039613SCL-000003">11-1</span></a><span class="s2039613SCL-000003">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039614Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039614SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039614CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039614Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039614DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039614000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039614SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039614SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039614Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-3"><span class="s2039614SENU">10-59-3</span></a><span xml:space="preserve" class="s2039614SENU">. </span><span class="s2039614CL">Notice of intent to audit defined.</span></p><p dir="ltr" class="s2039614Normal-000000"><span class="s2039614DefaultParagraphFont">For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has been paid. The notice indicates the type of tax which is the subject of the audit and the date of commencement of the audit. The notice also contains the statement "All records, books, and documents must be prepared for presentation to the auditor on the date of commencement of the audit. All documents evidencing reduction, deduction or exemption of tax not prepared for presentation within sixty days of the date of commencement of the audit need not be considered by the auditor."</span></p><p dir="ltr" class="s2039614Normal"><span xml:space="preserve" class="s2039614000001"> </span></p><p dir="ltr" class="s2039614Normal"><span class="s2039614SCL">Source:</span><span xml:space="preserve" class="s2039614SCL-000002"> SL 1986, ch 111, § 3; SL 1992, ch 102, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039615Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039615SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039615CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039615Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039615DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039615000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039615SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039615SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039615Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-4"><span class="s2039615SENU">10-59-4</span></a><span xml:space="preserve" class="s2039615SENU">. </span><span class="s2039615CL">Certificate of assessment defined.</span></p><p dir="ltr" class="s2039615Normal-000000"><span class="s2039615DefaultParagraphFont">For the purposes of this chapter, the term, certificate of assessment, means any certificate issued by the secretary indicating tax, penalty, or interest due. The certificate indicates the type of tax due, the amount of tax due, and the period of time covered by the assessment. The certificate also contains a short statement of the reasons for the assessment. The secretary shall use his or her best judgment in preparing the certificate, but error in the certificate does not relieve a taxpayer of liability for tax, penalty, or interest due under the laws of this state.</span></p><p dir="ltr" class="s2039615Normal"><span xml:space="preserve" class="s2039615000001"> </span></p><p dir="ltr" class="s2039615Normal"><span class="s2039615SCL">Source:</span><span xml:space="preserve" class="s2039615SCL-000002"> SL 1986, ch 111, § 4; SL 2008, ch 37, § 129.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039616Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039616SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039616CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039616Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039616DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039616000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039616SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039616SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039616Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-5"><span class="s2039616SENU">10-59-5</span></a><span xml:space="preserve" class="s2039616SENU">. </span><span class="s2039616CL">Investigation and examination by secretary.</span></p><p dir="ltr" class="s2039616Normal-000000"><span xml:space="preserve" class="s2039616DefaultParagraphFont">The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039616DefaultParagraphFont">10-59-1</span></a><span class="s2039616DefaultParagraphFont">, including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties.</span></p><p dir="ltr" class="s2039616Normal"><span xml:space="preserve" class="s2039616000001"> </span></p><p dir="ltr" class="s2039616Normal"><span class="s2039616SCL">Source:</span><span xml:space="preserve" class="s2039616SCL-000002"> SL 1986, ch 111, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039617Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039617SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039617CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039617Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039617DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039617Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039617000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039617SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039617SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039617Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2039617SENU">10-59-6</span></a><span xml:space="preserve" class="s2039617SENU">. </span><span class="s2039617CL">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.</span></p><p dir="ltr" class="s2039617Normal-000000"><span xml:space="preserve" class="s2039617DefaultParagraphFont">Any person required to file returns or reports under the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039617DefaultParagraphFont">10-59-1</span></a><span class="s2039617DefaultParagraphFont">, who fails to file a return or report which includes all taxable transactions within thirty days following the month the return or report is due is subject to an additional amount, assessed as a penalty, equal to ten percent of the tax or ten dollars whichever is greater. However, for reasonable cause shown, the secretary may reduce or eliminate such penalty.</span></p><p dir="ltr" class="s2039617Normal-000001"><span xml:space="preserve" class="s2039617DefaultParagraphFont">Any person subject to tax under the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039617DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039617DefaultParagraphFont"> who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one percent or five dollars whichever is greater for the first month, and one percent per month thereafter. If the failure to pay tax was with the intent to intentionally avoid or delay the payment of tax, the person who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one and one-half percent or five dollars, whichever is greater. Interest is tolled during any appeal taken by the department or during any period the hearing examiner extends the time in which to submit a proposed decision or during any period the secretary fails to rule within thirty days after receiving the proposed decision.</span></p><p dir="ltr" class="s2039617Normal-000001"><span class="s2039617DefaultParagraphFont">Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty.</span></p><p dir="ltr" class="s2039617Normal-000001"><span class="s2039617DefaultParagraphFont">The secretary may, upon application of the taxpayer, establish a maximum interest rate of twenty-four percent upon delinquent taxes if the secretary determines that the delinquent payment was caused by a mistake of law and was not caused by an intent to evade the tax.</span></p><p dir="ltr" class="s2039617Normal"><span xml:space="preserve" class="s2039617000002"> </span></p><p dir="ltr" class="s2039617Normal"><span class="s2039617SCL">Source:</span><span xml:space="preserve" class="s2039617SCL-000003"> SL 1986, ch 111, § 6; SL 1988, ch 124, § 7; SL 1989, ch 122; SL 1992, ch 102, § 6; SL 2015, ch 69, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039618Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039618SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039618CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039618Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039618DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039618000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039618SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039618SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039618Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6.1"><span class="s2039618SENU">10-59-6.1</span></a><span xml:space="preserve" class="s2039618SENU">. </span><span class="s2039618CL">Interest assessed for failure to pay taxes when taxable transactions reported.</span></p><p dir="ltr" class="s2039618Normal-000000"><span xml:space="preserve" class="s2039618DefaultParagraphFont">Any person required to file returns or reports under the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039618DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039618DefaultParagraphFont">, who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the assessment of interest charges in accordance with the provisions contained under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2039618DefaultParagraphFont">10-59-6</span></a><span class="s2039618DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039618Normal"><span xml:space="preserve" class="s2039618000001"> </span></p><p dir="ltr" class="s2039618Normal"><span class="s2039618SCL">Source:</span><span xml:space="preserve" class="s2039618SCL-000002"> SL 1989, ch 117, § 72.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039619Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039619SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039619CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039619Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039619DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039619Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039619000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039619SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039619SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039619Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-7"><span class="s2039619SENU">10-59-7</span></a><span xml:space="preserve" class="s2039619SENU">. </span><span class="s2039619CL">Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.</span></p><p dir="ltr" class="s2039619Normal-000000"><span xml:space="preserve" class="s2039619DefaultParagraphFont">The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039619DefaultParagraphFont">10-59-1</span></a><span class="s2039619DefaultParagraphFont">. Unless the secretary determines that delay may jeopardize the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before commencement of the audit to the person to be audited. The thirty-day period may be waived by mutual consent of both parties. Any documents or records required to be kept by law to evidence reduction, deduction, or exemption from tax not prepared for presentation to the auditor within sixty days from the commencement date of the audit do not have to be considered by the auditor or the secretary. However, additional pertinent papers or documents shall be considered if all the following apply:</span></p><p dir="ltr" class="s2039619Normal-000001"><span class="s2039619DefaultParagraphFont">(1)    The additional pertinent papers or documents are material;</span></p><p dir="ltr" class="s2039619Normal-000001"><span xml:space="preserve" class="s2039619DefaultParagraphFont">(2)    There were good reasons for failure to present other pertinent papers or documents as referenced in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-45"><span class="s2039619DefaultParagraphFont">10-45-45</span></a><span xml:space="preserve" class="s2039619DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-43"><span class="s2039619DefaultParagraphFont">10-46-43</span></a><span class="s2039619DefaultParagraphFont">, within the prescribed time period; and</span></p><p dir="ltr" class="s2039619Normal-000001"><span xml:space="preserve" class="s2039619DefaultParagraphFont">(3)    The additional pertinent papers or documents are submitted within a reasonable time period prior to any hearing scheduled pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9"><span class="s2039619DefaultParagraphFont">10-59-9</span></a><span class="s2039619DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039619Normal"><span xml:space="preserve" class="s2039619000002"> </span></p><p dir="ltr" class="s2039619Normal"><span class="s2039619SCL">Source:</span><span xml:space="preserve" class="s2039619SCL-000003"> SL 1986, ch 111, § 7; SL 1992, ch 102, § 5; SL 2007, ch 67, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039620Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039620SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039620CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039620Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039620DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039620000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039620SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039620SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039620Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-8"><span class="s2039620SENU">10-59-8</span></a><span xml:space="preserve" class="s2039620SENU">. </span><span class="s2039620CL">Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.</span></p><p dir="ltr" class="s2039620Normal-000000"><span xml:space="preserve" class="s2039620DefaultParagraphFont">If the secretary determines that any taxpayer owes tax, penalty, or interest, the secretary shall issue a certificate of assessment and mail a copy of the certificate to the last known address of the taxpayer by certified mail. The certificate of assessment shall be deemed prima facie correct. Any taxpayer against whom an assessment is made shall either pay the amount of the assessment or make arrangements agreeable to the secretary to pay the assessment plus additional interest required by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2039620DefaultParagraphFont">10-59-6</span></a><span xml:space="preserve" class="s2039620DefaultParagraphFont"> within sixty days from the date of the certificate or request a hearing pursuant to the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9"><span class="s2039620DefaultParagraphFont">10-59-9</span></a><span class="s2039620DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039620Normal"><span xml:space="preserve" class="s2039620000001"> </span></p><p dir="ltr" class="s2039620Normal"><span class="s2039620SCL">Source:</span><span xml:space="preserve" class="s2039620SCL-000002"> SL 1986, ch 111, § 8; SL 1988, ch 125; SL 2008, ch 58, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082693Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082693SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082693CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082693Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082693DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082693000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082693NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082693DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082693SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-59-9 - Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal."><meta property="og:description" content="SDLRC Codified Law 10-59-9 - Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-59-9"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082693Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9" rel="noopener"><span class="s2082693SENU">10-59-9</span></a><span xml:space="preserve" class="s2082693SENU">. </span><span xml:space="preserve" class="s2082693CL">Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal. </span></p><p dir="ltr" class="s2082693Statute"><span class="s2082693DefaultParagraphFont">Any taxpayer against whom a certificate of assessment is issued may in writing request a hearing before the secretary if the taxpayer believes that the assessment is based upon a mistake of fact or an error of law. The written request for hearing must be received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, and must contain a statement indicating the portion of the assessment being contested and the mistake of fact or error of law the taxpayer believes resulted in an invalid assessment. If the written request for hearing is not received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, no court has jurisdiction over a suit to contest the certificate of assessment. For purposes of this section, if a written request for hearing is sent by United States mail, the date of the postmark placed by the United States postal service shall be considered the date received by the secretary.</span></p><p dir="ltr" class="s2082693Statute"><span xml:space="preserve" class="s2082693DefaultParagraphFont">Amended or additional statements of facts or errors of law may be made not less than fourteen days prior to the hearing if the hearing examiner determines such additional or amended statements are in the interest of justice and do not prejudice either party. Hearings are conducted and appeals taken pursuant to the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2082693DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2082693DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2082693DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2082693DefaultParagraphFont">D. A copy of the hearing examiner's proposed decision, and findings of fact and conclusions of law, shall be served on all parties when furnished to the secretary. If the secretary, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2082693DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2082693DefaultParagraphFont">D, accepts the proposed decision of the hearing examiner, no court has jurisdiction over an appeal from the final decision of the secretary unless any amount ordered paid by the secretary is paid or a bond is filed to insure payment of such amount. However, if the final decision of the secretary, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2082693DefaultParagraphFont">1-26</span></a><span class="s2082693DefaultParagraphFont">D, rejects or modifies the decision of the hearing examiner regarding the amount due on the assessment, an appeal may be taken without payment of the amount ordered to be paid and without filing of a bond. If the secretary's decision is affirmed by the circuit court, no court has jurisdiction over an appeal from the circuit court's decision unless any amount ordered to be paid by the secretary is paid or a bond is filed to insure payment of such amount.</span></p><p dir="ltr" class="s2082693Normal"><span xml:space="preserve" class="s2082693000000"> </span></p><p dir="ltr" class="s2082693NoIndent"><span xml:space="preserve" class="s2082693DefaultParagraphFont-000001">Source: </span><span class="s2082693SCL">SL 1986, ch 111, § 9; SL 1992, ch 102, § 13; SL 2001, ch 60, § 1; SL 2008, ch 58, § 1; SL 2021, ch 54, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039622Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039622SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039622CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039622Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039622DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039622000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039622SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039622SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039622Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-10"><span class="s2039622SENU">10-59-10</span></a><span xml:space="preserve" class="s2039622SENU">. </span><span class="s2039622CL">Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.</span></p><p dir="ltr" class="s2039622Normal-000000"><span class="s2039622DefaultParagraphFont">If the secretary finds that the assessment or collection of any tax is jeopardized by delay, he may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued. The secretary may accept a bond from the taxpayer to satisfy collection until the amount of tax, penalty, or interest legally due is determined and paid.</span></p><p dir="ltr" class="s2039622Normal"><span xml:space="preserve" class="s2039622000001"> </span></p><p dir="ltr" class="s2039622Normal"><span class="s2039622SCL">Source:</span><span xml:space="preserve" class="s2039622SCL-000002"> SL 1986, ch 111, § 10.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039623Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039623SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039623CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039623Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039623DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039623000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039623SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039623SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039623Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-11"><span class="s2039623SENU">10-59-11</span></a><span xml:space="preserve" class="s2039623SENU">. </span><span class="s2039623CL">Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.</span></p><p dir="ltr" class="s2039623Normal-000000"><span class="s2039623DefaultParagraphFont">Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.</span></p><p dir="ltr" class="s2039623Normal"><span xml:space="preserve" class="s2039623000001"> </span></p><p dir="ltr" class="s2039623Normal"><span class="s2039623SCL">Source:</span><span xml:space="preserve" class="s2039623SCL-000002"> SL 1986, ch 111, § 11.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039624Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039624SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039624CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039624Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039624DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039624Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2039624Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039624000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039624SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039624SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039624Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-12"><span class="s2039624SENU">10-59-12</span></a><span xml:space="preserve" class="s2039624SENU">. </span><span class="s2039624CL">Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.</span></p><p dir="ltr" class="s2039624Normal-000000"><span class="s2039624DefaultParagraphFont">The register of deeds of each county shall prepare and keep in his office a tax lien index book which provides:</span></p><p dir="ltr" class="s2039624Normal-000001"><span class="s2039624DefaultParagraphFont">(1)    An alphabetical list of taxpayer's names;</span></p><p dir="ltr" class="s2039624Normal-000001"><span class="s2039624DefaultParagraphFont">(2)    Claims made by the State of South Dakota;</span></p><p dir="ltr" class="s2039624Normal-000001"><span class="s2039624DefaultParagraphFont">(3)    The time and date the notice of lien was received;</span></p><p dir="ltr" class="s2039624Normal-000001"><span class="s2039624DefaultParagraphFont">(4)    The amount of the lien; and</span></p><p dir="ltr" class="s2039624Normal-000001"><span class="s2039624DefaultParagraphFont">(5)    When the lien was satisfied.</span></p><p dir="ltr" class="s2039624Normal-000002"><span class="s2039624DefaultParagraphFont">The register of deeds shall endorse on each notice of lien the day, hour, and minute when received, index the notice in the tax lien index book and record the lien in the manner provided for recording real estate mortgages. Upon payment of the tax, penalty, and interest the secretary shall file a notice of satisfaction with the register of deeds, who shall file such notice in his office and indicate such record in the lien index. The filing and recording of the liens and satisfaction is done at no cost to the state.</span></p><p dir="ltr" class="s2039624Normal"><span xml:space="preserve" class="s2039624000003"> </span></p><p dir="ltr" class="s2039624Normal"><span class="s2039624SCL">Source:</span><span xml:space="preserve" class="s2039624SCL-000004"> SL 1986, ch 111, § 12.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039625Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039625SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039625CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039625Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039625DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039625Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039625000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039625SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039625SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039625Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-13"><span class="s2039625SENU">10-59-13</span></a><span xml:space="preserve" class="s2039625SENU">. </span><span class="s2039625CL">Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.</span></p><p dir="ltr" class="s2039625Normal-000000"><span xml:space="preserve" class="s2039625DefaultParagraphFont">After a notice of lien has been filed as provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-11"><span class="s2039625DefaultParagraphFont">10-59-11</span></a><span xml:space="preserve" class="s2039625DefaultParagraphFont">, the secretary may at any time require the county treasurer to issue a distress warrant in the manner provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-56"><span class="s2039625DefaultParagraphFont">10-56</span></a><span xml:space="preserve" class="s2039625DefaultParagraphFont">. Immediately upon receipt of the warrant the sheriff shall proceed to collect the tax, penalty, or interest due by seizure and sale of personal property as provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-56"><span class="s2039625DefaultParagraphFont">10-56</span></a><span xml:space="preserve" class="s2039625DefaultParagraphFont">. The sheriff shall remit the amount collected to the county treasurer who shall remit the money to the Department of Revenue. For such service the sheriff may collect from the taxpayer and retain the compensation provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-56"><span class="s2039625DefaultParagraphFont">10-56</span></a><span class="s2039625DefaultParagraphFont">, but the sheriff's compensation may not be deducted from any taxes, penalty or interest collected.</span></p><p dir="ltr" class="s2039625Normal-000001"><span class="s2039625DefaultParagraphFont">Checking, savings and similar accounts are personal property and are subject to seizure by the sheriff for the purpose of satisfying the distress warrant.</span></p><p dir="ltr" class="s2039625Normal"><span xml:space="preserve" class="s2039625000002"> </span></p><p dir="ltr" class="s2039625Normal"><span class="s2039625SCL">Source:</span><span xml:space="preserve" class="s2039625SCL-000003"> SL 1986, ch 111, § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039625SCL-000003">11-1</span></a><span class="s2039625SCL-000003">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039626Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039626SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039626CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039626Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039626DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039626000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039626SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039626SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039626Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-14"><span class="s2039626SENU">10-59-14</span></a><span xml:space="preserve" class="s2039626SENU">. </span><span class="s2039626CL">Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.</span></p><p dir="ltr" class="s2039626Normal-000000"><span xml:space="preserve" class="s2039626DefaultParagraphFont">Any person who is required by law to obtain or maintain a license or permit issued or approved by the secretary to legally perform any act or engage in any form of business, who fails to obtain or maintain such license or permit or whose license or permit has been revoked and cancelled, may be enjoined from performing the act or engaging in the business. The secretary may petition a judge of the circuit court for the county where the licensed or permitted activity takes place for a temporary restraining order restraining that activity. The petition shall be verified by the secretary and set forth reasons why the petition should be granted. The petition shall include a certification by the secretary that a license or permit has not been obtained or maintained or has been revoked or cancelled after notice and hearing. Upon receipt of the petition and verification that the petition complies with this section, the circuit court judge shall issue a temporary restraining order restraining the person from engaging in the activity. The order shall have the effect of a temporary restraining order under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=21-8"><span class="s2039626DefaultParagraphFont">21-8</span></a><span class="s2039626DefaultParagraphFont">. With at least three days notice to the parties, a hearing shall be held within five days from the granting of the temporary restraining order. The person being restrained shall be given an opportunity to show compliance with all lawful requirements for obtaining the license or permit. If the person shows compliance with all lawful requirements for obtaining the license or permit, including any bonding requirements, the temporary restraining order shall be dissolved. If the person does not show compliance with all lawful requirements for obtaining the license or permit, he shall be enjoined from engaging in the activity until all lawful requirements for obtaining the license or permit are met or further order of the court.</span></p><p dir="ltr" class="s2039626Normal"><span xml:space="preserve" class="s2039626000001"> </span></p><p dir="ltr" class="s2039626Normal"><span class="s2039626SCL">Source:</span><span xml:space="preserve" class="s2039626SCL-000002"> SL 1986, ch 111, § 14.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039627Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039627SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039627CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039627Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039627DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039627000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039627SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039627SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039627Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-15"><span class="s2039627SENU">10-59-15</span></a><span xml:space="preserve" class="s2039627SENU">. </span><span class="s2039627CL">Recovery of tax, penalty, or interest by action of debt.</span></p><p dir="ltr" class="s2039627Normal-000000"><span class="s2039627DefaultParagraphFont">In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.</span></p><p dir="ltr" class="s2039627Normal"><span xml:space="preserve" class="s2039627000001"> </span></p><p dir="ltr" class="s2039627Normal"><span class="s2039627SCL">Source:</span><span xml:space="preserve" class="s2039627SCL-000002"> SL 1986, ch 111, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039628Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039628SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039628CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039628Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039628DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039628Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039628000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039628SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039628SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039628Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-16"><span class="s2039628SENU">10-59-16</span></a><span xml:space="preserve" class="s2039628SENU">. </span><span class="s2039628CL">Time limitation for collection--Exceptions.</span></p><p dir="ltr" class="s2039628Normal-000000"><span class="s2039628DefaultParagraphFont">Unless a proceeding, audit, action, or jeopardy assessment is commenced to determine or collect the tax, the collection thereof is barred three years from the date the return reporting the tax is filed by or on behalf of the taxpayer. There is no bar to assessment or collection of taxes, penalty, or interest in the following instances:</span></p><p dir="ltr" class="s2039628Normal-000001"><span class="s2039628DefaultParagraphFont">(1)    Any period for which a taxpayer fails to obtain or maintain a license or permit required to engage in the activity which results in the tax obligation;</span></p><p dir="ltr" class="s2039628Normal-000001"><span class="s2039628DefaultParagraphFont">(2)    Any period for which a taxpayer fails to file a required return or report or files a fraudulent return or report;</span></p><p dir="ltr" class="s2039628Normal-000001"><span class="s2039628DefaultParagraphFont">(3)    Any tax, penalty, or interest first legally due and payable within three years of the date of mailing of a notice of intent to audit; or</span></p><p dir="ltr" class="s2039628Normal-000001"><span class="s2039628DefaultParagraphFont">(4)    Any period for which a taxpayer files a return reporting tax due and fails to remit the tax reported on the return in full.</span></p><p dir="ltr" class="s2039628Normal"><span xml:space="preserve" class="s2039628000002"> </span></p><p dir="ltr" class="s2039628Normal"><span class="s2039628SCL">Source:</span><span xml:space="preserve" class="s2039628SCL-000003"> SL 1986, ch 111, § 16; SL 1994, ch 104.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039629Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039629SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039629CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039629Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039629DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039629000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039629SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039629SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039629Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-17"><span class="s2039629SENU">10-59-17</span></a><span xml:space="preserve" class="s2039629SENU">. </span><span class="s2039629CL">Compliance with procedures prerequisite to jurisdiction of courts.</span></p><p dir="ltr" class="s2039629Normal-000000"><span xml:space="preserve" class="s2039629DefaultParagraphFont">A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039629DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039629DefaultParagraphFont"> shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.</span></p><p dir="ltr" class="s2039629Normal"><span xml:space="preserve" class="s2039629000001"> </span></p><p dir="ltr" class="s2039629Normal"><span class="s2039629SCL">Source:</span><span xml:space="preserve" class="s2039629SCL-000002"> SL 1986, ch 111, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039630Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039630SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039630CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039630Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039630DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039630000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039630SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039630SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039630Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-18"><span class="s2039630SENU">10-59-18</span></a><span xml:space="preserve" class="s2039630SENU">. </span><span class="s2039630CL">Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.</span></p><p dir="ltr" class="s2039630Normal-000000"><span xml:space="preserve" class="s2039630DefaultParagraphFont">Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-8"><span class="s2039630DefaultParagraphFont">10-59-8</span></a><span xml:space="preserve" class="s2039630DefaultParagraphFont"> or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9"><span class="s2039630DefaultParagraphFont">10-59-9</span></a><span xml:space="preserve" class="s2039630DefaultParagraphFont"> may only recover such tax, penalty, or interest by following the procedures found in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9"><span class="s2039630DefaultParagraphFont">10-59-9</span></a><span class="s2039630DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039630Normal"><span xml:space="preserve" class="s2039630000001"> </span></p><p dir="ltr" class="s2039630Normal"><span class="s2039630SCL">Source:</span><span xml:space="preserve" class="s2039630SCL-000002"> SL 1986, ch 111, § 18.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039631Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039631SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039631CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039631Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039631DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039631000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039631SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039631SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039631Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-19"><span class="s2039631SENU">10-59-19</span></a><span xml:space="preserve" class="s2039631SENU">. </span><span class="s2039631CL">Recovery of overpaid taxes--Time limitation.</span></p><p dir="ltr" class="s2039631Normal-000000"><span class="s2039631DefaultParagraphFont">A taxpayer seeking recovery of an allegedly overpaid tax, penalty, or interest shall file a claim for recovery with the secretary, within three years from the date the tax, penalty, or interest was paid or within three years from the date the return was due, whichever date is earlier. A claim for recovery not filed within three years of the date the tax was paid or within three years of the date the return was due, whichever date is earlier, is barred.</span></p><p dir="ltr" class="s2039631Normal"><span xml:space="preserve" class="s2039631000001"> </span></p><p dir="ltr" class="s2039631Normal"><span class="s2039631SCL">Source:</span><span xml:space="preserve" class="s2039631SCL-000002"> SL 1986, ch 111, § 19; SL 1989, ch 123.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES10-59-19.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-59-19.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-59-19.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-59-19.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2007, ch 68, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039633Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039633SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039633CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039633Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039633DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039633000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039633SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039633SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039633Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-20"><span class="s2039633SENU">10-59-20</span></a><span xml:space="preserve" class="s2039633SENU">. </span><span class="s2039633CL">Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.</span></p><p dir="ltr" class="s2039633Normal-000000"><span class="s2039633DefaultParagraphFont">No court may restrain or delay the collection and payment of a tax, penalty, or interest provided for in this chapter. A taxpayer shall pay the taxes when due and may seek recovery as provided in this chapter.</span></p><p dir="ltr" class="s2039633Normal"><span xml:space="preserve" class="s2039633000001"> </span></p><p dir="ltr" class="s2039633Normal"><span class="s2039633SCL">Source:</span><span xml:space="preserve" class="s2039633SCL-000002"> SL 1986, ch 111, § 20.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039634Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039634SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039634CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039634Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039634DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039634000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039634SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039634SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039634Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-21"><span class="s2039634SENU">10-59-21</span></a><span xml:space="preserve" class="s2039634SENU">. </span><span class="s2039634CL">Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.</span></p><p dir="ltr" class="s2039634Normal-000000"><span class="s2039634DefaultParagraphFont">The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested or considered necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested or considered necessary by the secretary to determine the validity of a claim.</span></p><p dir="ltr" class="s2039634Normal"><span xml:space="preserve" class="s2039634000001"> </span></p><p dir="ltr" class="s2039634Normal"><span class="s2039634SCL">Source:</span><span xml:space="preserve" class="s2039634SCL-000002"> SL 1986, ch 111, § 21.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039635Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039635SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039635CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039635Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039635DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039635Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039635000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039635SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039635SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039635Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-22"><span class="s2039635SENU">10-59-22</span></a><span xml:space="preserve" class="s2039635SENU">. </span><span class="s2039635CL">Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.</span></p><p dir="ltr" class="s2039635Normal-000000"><span class="s2039635DefaultParagraphFont">The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:</span></p><p dir="ltr" class="s2039635Normal-000001"><span class="s2039635DefaultParagraphFont">(1)    A taxpayer having no future tax obligations may receive a refund; or</span></p><p dir="ltr" class="s2039635Normal-000001"><span class="s2039635DefaultParagraphFont">(2)    A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one-year period.</span></p><p dir="ltr" class="s2039635Normal"><span xml:space="preserve" class="s2039635000002"> </span></p><p dir="ltr" class="s2039635Normal"><span class="s2039635SCL">Source:</span><span xml:space="preserve" class="s2039635SCL-000003"> SL 1986, ch 111, § 22; SL 2009, ch 59, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039636Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039636SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039636CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039636Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039636DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039636000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039636SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039636SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039636Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-22.1"><span class="s2039636SENU">10-59-22.1</span></a><span xml:space="preserve" class="s2039636SENU">. </span><span class="s2039636CL">Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.</span></p><p dir="ltr" class="s2039636Normal-000000"><span xml:space="preserve" class="s2039636DefaultParagraphFont">Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039636DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039636DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26D"><span class="s2039636DefaultParagraphFont">1-26D</span></a><span class="s2039636DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039636Normal"><span xml:space="preserve" class="s2039636000001"> </span></p><p dir="ltr" class="s2039636Normal"><span class="s2039636SCL">Source:</span><span xml:space="preserve" class="s2039636SCL-000002"> SL 2009, ch 59, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039637Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039637SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039637CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039637Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039637DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039637000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039637SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039637SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039637Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-23"><span class="s2039637SENU">10-59-23</span></a><span xml:space="preserve" class="s2039637SENU">. </span><span class="s2039637CL">Recovery refund paid to taxpayer.</span></p><p dir="ltr" class="s2039637Normal-000000"><span xml:space="preserve" class="s2039637DefaultParagraphFont">A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary if the secretary finds no outstanding tax liabilities in the taxpayer's name while currently or previously licensed under any of the chapters set out in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039637DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039637DefaultParagraphFont">. If an unpaid tax liability for the taxpayer is found under any of these chapters, then the secretary is to apply the amount of the approved recovery refund to the unpaid tax liabilities discovered under other chapters cited under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039637DefaultParagraphFont">10-59-1</span></a><span class="s2039637DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039637Normal"><span xml:space="preserve" class="s2039637000001"> </span></p><p dir="ltr" class="s2039637Normal"><span class="s2039637SCL">Source:</span><span xml:space="preserve" class="s2039637SCL-000002"> SL 1986, ch 111, § 23; SL 1989, ch 117, § 73.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039638Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039638SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039638CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039638Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039638DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039638000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039638SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039638SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039638Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-24"><span class="s2039638SENU">10-59-24</span></a><span xml:space="preserve" class="s2039638SENU">. </span><span class="s2039638CL">Recovery refund--Interest included--Exception.</span></p><p dir="ltr" class="s2039638Normal-000000"><span class="s2039638DefaultParagraphFont">A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.</span></p><p dir="ltr" class="s2039638Normal"><span xml:space="preserve" class="s2039638000001"> </span></p><p dir="ltr" class="s2039638Normal"><span class="s2039638SCL">Source:</span><span xml:space="preserve" class="s2039638SCL-000002"> SL 1986, ch 111, § 24.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039639Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039639SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039639CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039639Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039639DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039639000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039639SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039639SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039639Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-24.1"><span class="s2039639SENU">10-59-24.1</span></a><span xml:space="preserve" class="s2039639SENU">. </span><span class="s2039639CL">Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.</span></p><p dir="ltr" class="s2039639Normal-000000"><span class="s2039639DefaultParagraphFont">No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.</span></p><p dir="ltr" class="s2039639Normal"><span xml:space="preserve" class="s2039639000001"> </span></p><p dir="ltr" class="s2039639Normal"><span class="s2039639SCL">Source:</span><span xml:space="preserve" class="s2039639SCL-000002"> SL 2005, ch 85, § 1.</span></p><p dir="ltr" class="s2039639Normal"><span xml:space="preserve" class="s2039639000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039640Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039640SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039640CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039640Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039640DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039640000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039640SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039640SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039640Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-24.2"><span class="s2039640SENU">10-59-24.2</span></a><span xml:space="preserve" class="s2039640SENU">. </span><span class="s2039640CL">Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.</span></p><p dir="ltr" class="s2039640Normal-000000"><span xml:space="preserve" class="s2039640DefaultParagraphFont">In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-24.1"><span class="s2039640DefaultParagraphFont">10-59-24.1</span></a><span class="s2039640DefaultParagraphFont">, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.</span></p><p dir="ltr" class="s2039640Normal"><span xml:space="preserve" class="s2039640000001"> </span></p><p dir="ltr" class="s2039640Normal"><span class="s2039640SCL">Source:</span><span xml:space="preserve" class="s2039640SCL-000002"> SL 2005, ch 85, § 2.</span></p><p dir="ltr" class="s2039640Normal"><span xml:space="preserve" class="s2039640000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039641Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039641SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039641CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039641Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039641DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039641000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039641SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039641SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039641Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-25"><span class="s2039641SENU">10-59-25</span></a><span xml:space="preserve" class="s2039641SENU">. </span><span class="s2039641CL">Application of subsequent sections.</span></p><p dir="ltr" class="s2039641Normal-000000"><span xml:space="preserve" class="s2039641DefaultParagraphFont">The provisions of §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-26"><span class="s2039641DefaultParagraphFont">10-59-26</span></a><span xml:space="preserve" class="s2039641DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-33"><span class="s2039641DefaultParagraphFont">10-59-33</span></a><span xml:space="preserve" class="s2039641DefaultParagraphFont">, inclusive, apply to those taxes enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039641DefaultParagraphFont">10-59-1</span></a><span class="s2039641DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039641Normal"><span xml:space="preserve" class="s2039641000001"> </span></p><p dir="ltr" class="s2039641Normal"><span class="s2039641SCL">Source:</span><span xml:space="preserve" class="s2039641SCL-000002"> SL 1990, ch 100, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039642Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039642SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039642CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039642Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039642DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039642000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039642SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039642SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039642Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-26"><span class="s2039642SENU">10-59-26</span></a><span xml:space="preserve" class="s2039642SENU">. </span><span class="s2039642CL">Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.</span></p><p dir="ltr" class="s2039642Normal-000000"><span xml:space="preserve" class="s2039642DefaultParagraphFont">Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-9"><span class="s2039642DefaultParagraphFont">10-59-9</span></a><span class="s2039642DefaultParagraphFont">, the impartial hearing examiner may not be an employee of the Department of Revenue.</span></p><p dir="ltr" class="s2039642Normal"><span xml:space="preserve" class="s2039642000001"> </span></p><p dir="ltr" class="s2039642Normal"><span class="s2039642SCL">Source:</span><span xml:space="preserve" class="s2039642SCL-000002"> SL 1990, ch 100, § 2; SL 1992, ch 102, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039642SCL-000002">11-1</span></a><span class="s2039642SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039643Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039643SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039643CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039643Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039643DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039643000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039643SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039643SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039643Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-27"><span class="s2039643SENU">10-59-27</span></a><span xml:space="preserve" class="s2039643SENU">. </span><span class="s2039643CL">Reliance on written advice--Inconsistent position by department.</span></p><p dir="ltr" class="s2039643Normal-000000"><span class="s2039643DefaultParagraphFont">Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, and zip codes and addresses located within municipalities provided by the department.</span></p><p dir="ltr" class="s2039643Normal"><span xml:space="preserve" class="s2039643000001"> </span></p><p dir="ltr" class="s2039643Normal"><span class="s2039643SCL">Source:</span><span xml:space="preserve" class="s2039643SCL-000002"> SL 1990, ch 100, § 3; SL 2002, ch 64, § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039643SCL-000002">11-1</span></a><span class="s2039643SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039644Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039644SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039644CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039644Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039644DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039644000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039644SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039644SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039644Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-28"><span class="s2039644SENU">10-59-28</span></a><span xml:space="preserve" class="s2039644SENU">. </span><span class="s2039644CL">Reduction or abatement of penalty or interest.</span></p><p dir="ltr" class="s2039644Normal-000000"><span class="s2039644DefaultParagraphFont">Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.</span></p><p dir="ltr" class="s2039644Normal"><span xml:space="preserve" class="s2039644000001"> </span></p><p dir="ltr" class="s2039644Normal"><span class="s2039644SCL">Source:</span><span xml:space="preserve" class="s2039644SCL-000002"> SL 1990, ch 100, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039645Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039645SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039645CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039645Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039645DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039645Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039645000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039645SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039645SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039645Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-29"><span class="s2039645SENU">10-59-29</span></a><span xml:space="preserve" class="s2039645SENU">. </span><span class="s2039645CL">Evaluation of employees or imposition of quotas from revenue amount prohibited.</span></p><p dir="ltr" class="s2039645Normal-000000"><span class="s2039645DefaultParagraphFont">The amount of revenue collected or assessed by the department may not be used:</span></p><p dir="ltr" class="s2039645Normal-000001"><span class="s2039645DefaultParagraphFont">(1)    To evaluate individual officers or employees; or</span></p><p dir="ltr" class="s2039645Normal-000001"><span class="s2039645DefaultParagraphFont">(2)    To impose or suggest production quotas or goals.</span></p><p dir="ltr" class="s2039645Normal"><span xml:space="preserve" class="s2039645000002"> </span></p><p dir="ltr" class="s2039645Normal"><span class="s2039645SCL">Source:</span><span xml:space="preserve" class="s2039645SCL-000003"> SL 1990, ch 100, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039646Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039646SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039646CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039646Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039646DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039646000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039646SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039646SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039646Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-30"><span class="s2039646SENU">10-59-30</span></a><span xml:space="preserve" class="s2039646SENU">. </span><span class="s2039646CL">Release of tax lien--Erroneous liens--Costs.</span></p><p dir="ltr" class="s2039646Normal-000000"><span class="s2039646DefaultParagraphFont">The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens.</span></p><p dir="ltr" class="s2039646Normal"><span xml:space="preserve" class="s2039646000001"> </span></p><p dir="ltr" class="s2039646Normal"><span class="s2039646SCL">Source:</span><span xml:space="preserve" class="s2039646SCL-000002"> SL 1990, ch 100, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039647Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039647SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039647CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039647Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039647DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039647000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039647SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039647SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039647Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-31"><span class="s2039647SENU">10-59-31</span></a><span xml:space="preserve" class="s2039647SENU">. </span><span class="s2039647CL">Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.</span></p><p dir="ltr" class="s2039647Normal-000000"><span class="s2039647DefaultParagraphFont">The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through communications with the department.</span></p><p dir="ltr" class="s2039647Normal"><span xml:space="preserve" class="s2039647000001"> </span></p><p dir="ltr" class="s2039647Normal"><span class="s2039647SCL">Source:</span><span xml:space="preserve" class="s2039647SCL-000002"> SL 1990, ch 100, § 7; SL 2014, ch 66, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039648Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039648SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039648CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039648Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039648DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039648000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039648SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039648SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039648Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32"><span class="s2039648SENU">10-59-32</span></a><span xml:space="preserve" class="s2039648SENU">. </span><span class="s2039648CL">Electronic filing of returns, reports or remittances under certain chapters--Timeliness.</span></p><p dir="ltr" class="s2039648Normal-000000"><span xml:space="preserve" class="s2039648DefaultParagraphFont">The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039648DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039648DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039648DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039648DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039648DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039648DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039648DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039648DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039648DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-62"><span class="s2039648DefaultParagraphFont">10-62</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes who remits taxes by electronic transmission pursuant to this section, as authorized by the secretary, shall file returns by electronic means on or before the twentieth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039648DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the return is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039648DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, or a day the Federal Reserve Bank is closed. Remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039648DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039648DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039648DefaultParagraphFont">1-5-1</span></a><span class="s2039648DefaultParagraphFont">, or a day the Federal Reserve Bank is closed.</span></p><p dir="ltr" class="s2039648Normal"><span xml:space="preserve" class="s2039648000001"> </span></p><p dir="ltr" class="s2039648Normal"><span class="s2039648SCL">Source:</span><span xml:space="preserve" class="s2039648SCL-000002"> SL 1990, ch 100, § 7A; SL 1999, ch 62, § 1; SL 2011, ch 64, § 1; SL 2017, ch 65, § 13.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039649Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039649SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039649CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039649Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039649DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039649000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039649SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039649SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039649Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32.1"><span class="s2039649SENU">10-59-32.1</span></a><span xml:space="preserve" class="s2039649SENU">. </span><span class="s2039649CL">Timely filing by mail of returns, reports, or remittances under certain chapters.</span></p><p dir="ltr" class="s2039649Normal-000000"><span xml:space="preserve" class="s2039649DefaultParagraphFont">Any return, report, or remittance which is required to be filed under the taxes specified in chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039649DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039649DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039649DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039649DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039649DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039649DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039649DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039649DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039649DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-62"><span class="s2039649DefaultParagraphFont">10-62</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039649DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039649DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039649DefaultParagraphFont">1-5-1</span></a><span class="s2039649DefaultParagraphFont">, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this section do not apply to a return filed by electronic means.</span></p><p dir="ltr" class="s2039649Normal"><span xml:space="preserve" class="s2039649000001"> </span></p><p dir="ltr" class="s2039649Normal"><span class="s2039649SCL">Source:</span><span xml:space="preserve" class="s2039649SCL-000002"> SL 2011, ch 64, § 2; SL 2017, ch 65, § 14.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039650Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039650SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039650CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039650Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039650DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039650000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039650SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039650SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039650Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-33"><span class="s2039650SENU">10-59-33</span></a><span xml:space="preserve" class="s2039650SENU">. </span><span xml:space="preserve" class="s2039650CL">Timely filing by mail of returns, reports or remittances for taxes specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039650CL">10-59-1</span></a><span class="s2039650CL">--Exceptions.</span></p><p dir="ltr" class="s2039650Normal-000000"><span xml:space="preserve" class="s2039650DefaultParagraphFont">Any return, report, or remittance which is required to be filed under the taxes specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039650DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039650DefaultParagraphFont">, except as provided for in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32"><span class="s2039650DefaultParagraphFont">10-59-32</span></a><span xml:space="preserve" class="s2039650DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32.1"><span class="s2039650DefaultParagraphFont">10-59-32.1</span></a><span xml:space="preserve" class="s2039650DefaultParagraphFont"> and chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B"><span class="s2039650DefaultParagraphFont">10-47B</span></a><span xml:space="preserve" class="s2039650DefaultParagraphFont">, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039650DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039650DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039650DefaultParagraphFont">1-5-1</span></a><span class="s2039650DefaultParagraphFont">, or a day the Federal Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances.</span></p><p dir="ltr" class="s2039650Normal"><span xml:space="preserve" class="s2039650000001"> </span></p><p dir="ltr" class="s2039650Normal"><span class="s2039650SCL">Source:</span><span xml:space="preserve" class="s2039650SCL-000002"> SL 1990, ch 100, § 8; SL 1999, ch 62, § 5; SL 2011, ch 64, § 3; SL 2013, ch 60, § 38; SL 2017, ch 65, § 15.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES10-59-33.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-59-33.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-59-33.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-59-33.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2013, ch 60, &#167;&nbsp;39.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039652Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039652SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039652CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039652Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039652DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039652000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039652SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039652SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039652Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-33.2"><span class="s2039652SENU">10-59-33.2</span></a><span xml:space="preserve" class="s2039652SENU">. </span><span xml:space="preserve" class="s2039652CL">Timely filing by electronic means of returns, reports or remittances for taxes specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039652CL">10-59-1</span></a><span class="s2039652CL">--Exceptions.</span></p><p dir="ltr" class="s2039652Normal-000000"><span xml:space="preserve" class="s2039652DefaultParagraphFont">For any return, report, or remittance which is filed under the taxes specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039652DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont">, except as provided for in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32"><span class="s2039652DefaultParagraphFont">10-59-32</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-32.1"><span class="s2039652DefaultParagraphFont">10-59-32.1</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont"> and chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-43"><span class="s2039652DefaultParagraphFont">10-43</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B"><span class="s2039652DefaultParagraphFont">10-47B</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont">, by electronic means, the return or report is timely if received on or before the due date of the reporting period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039652DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039652DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont">, or a day the Federal Reserve Bank is closed. The remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039652DefaultParagraphFont">1-5-1</span></a><span xml:space="preserve" class="s2039652DefaultParagraphFont">, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-5-1"><span class="s2039652DefaultParagraphFont">1-5-1</span></a><span class="s2039652DefaultParagraphFont">, or a day the Federal Reserve Bank is closed.</span></p><p dir="ltr" class="s2039652Normal"><span xml:space="preserve" class="s2039652000001"> </span></p><p dir="ltr" class="s2039652Normal"><span class="s2039652SCL">Source:</span><span xml:space="preserve" class="s2039652SCL-000002"> SL 2017, ch 65, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039653Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039653SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039653CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039653Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039653DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039653000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039653SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039653SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039653Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-34"><span class="s2039653SENU">10-59-34</span></a><span xml:space="preserve" class="s2039653SENU">. </span><span class="s2039653CL">Costs paid by losing party if position not justified.</span></p><p dir="ltr" class="s2039653Normal-000000"><span class="s2039653DefaultParagraphFont">If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs.</span></p><p dir="ltr" class="s2039653Normal"><span xml:space="preserve" class="s2039653000001"> </span></p><p dir="ltr" class="s2039653Normal"><span class="s2039653SCL">Source:</span><span xml:space="preserve" class="s2039653SCL-000002"> SL 1992, ch 102, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039654Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039654SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039654CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039654Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039654DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039654000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039654SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039654SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039654Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-35"><span class="s2039654SENU">10-59-35</span></a><span xml:space="preserve" class="s2039654SENU">. </span><span class="s2039654CL">Audit standards--List of proposed taxable items--Protest.</span></p><p dir="ltr" class="s2039654Normal-000000"><span class="s2039654DefaultParagraphFont">Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate of assessment, the department shall furnish the taxpayer with a proposed list of taxable items. The list shall be in writing. The department shall hold a conference with the taxpayer to review the list of taxable items, and the taxpayer may in writing protest the inclusion of any of the proposed taxable items. The protest may be included in any appeal of the department's certificate of assessment.</span></p><p dir="ltr" class="s2039654Normal"><span xml:space="preserve" class="s2039654000001"> </span></p><p dir="ltr" class="s2039654Normal"><span class="s2039654SCL">Source:</span><span xml:space="preserve" class="s2039654SCL-000002"> SL 1994, ch 105; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2039654SCL-000002">11-1</span></a><span class="s2039654SCL-000002">), § 161, eff. Apr. 12, 2011; SL 2014, ch 67, § 1; SL 2015, ch 70, § 1; SL 2018, ch 67, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039655Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039655SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039655CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039655Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039655DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039655000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039655SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039655SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039655Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-36"><span class="s2039655SENU">10-59-36</span></a><span xml:space="preserve" class="s2039655SENU">. </span><span class="s2039655CL">Authorizing to file returns or reports by electronic means.</span></p><p dir="ltr" class="s2039655Normal-000000"><span xml:space="preserve" class="s2039655DefaultParagraphFont">The secretary may authorize any person required to file returns or reports under the chapters set forth in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-1"><span class="s2039655DefaultParagraphFont">10-59-1</span></a><span xml:space="preserve" class="s2039655DefaultParagraphFont"> and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means.</span></p><p dir="ltr" class="s2039655Normal"><span xml:space="preserve" class="s2039655000001"> </span></p><p dir="ltr" class="s2039655Normal"><span class="s2039655SCL">Source:</span><span xml:space="preserve" class="s2039655SCL-000002"> SL 1995, ch 74, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039656Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039656SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039656CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039656Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039656DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039656000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039656SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039656SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039656Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-37"><span class="s2039656SENU">10-59-37</span></a><span xml:space="preserve" class="s2039656SENU">. </span><span class="s2039656CL">Alternative methods for signing returns.</span></p><p dir="ltr" class="s2039656Normal-000000"><span class="s2039656DefaultParagraphFont">The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer.</span></p><p dir="ltr" class="s2039656Normal"><span xml:space="preserve" class="s2039656000001"> </span></p><p dir="ltr" class="s2039656Normal"><span class="s2039656SCL">Source:</span><span xml:space="preserve" class="s2039656SCL-000002"> SL 1995, ch 74, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039657Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039657SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039657CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039657Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039657DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039657Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039657000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039657SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039657SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039657Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-38"><span class="s2039657SENU">10-59-38</span></a><span xml:space="preserve" class="s2039657SENU">. </span><span class="s2039657CL">Promulgation of rules.</span></p><p dir="ltr" class="s2039657Normal-000000"><span xml:space="preserve" class="s2039657DefaultParagraphFont">The secretary may promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039657DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039657DefaultParagraphFont"> concerning:</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(1)    The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(2)    The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;</span></p><p dir="ltr" class="s2039657Normal-000001"><span class="s2039657DefaultParagraphFont">(3)    Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer.</span></p><p dir="ltr" class="s2039657Normal"><span xml:space="preserve" class="s2039657000002"> </span></p><p dir="ltr" class="s2039657Normal"><span class="s2039657SCL">Source:</span><span xml:space="preserve" class="s2039657SCL-000003"> SL 1995, ch 53, § 9; SL 1995, ch 74, § 3.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES10-59-39 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-59-39 "> <META NAME="Description" Content="South Dakota Codified Laws 10-59-39"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-59-39. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2007, ch 65, &#167;&nbsp;14.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039659Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039659SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039659CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039659Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039659DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039659000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039659SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039659SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039659Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-40"><span class="s2039659SENU">10-59-40</span></a><span xml:space="preserve" class="s2039659SENU">. </span><span class="s2039659CL">Filing of returns required whether or not gross receipts are subject to tax.</span></p><p dir="ltr" class="s2039659Normal-000000"><span xml:space="preserve" class="s2039659DefaultParagraphFont">Any person licensed pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039659DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039659DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039659DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039659DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039659DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039659DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039659DefaultParagraphFont"> shall file the applicable tax return whether or not the person has gross receipts subject to tax.</span></p><p dir="ltr" class="s2039659Normal"><span xml:space="preserve" class="s2039659000001"> </span></p><p dir="ltr" class="s2039659Normal"><span class="s2039659SCL">Source:</span><span xml:space="preserve" class="s2039659SCL-000002"> SL 2006, ch 61, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039660Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039660SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039660CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039660Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039660DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039660000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039660SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039660SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039660Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-41"><span class="s2039660SENU">10-59-41</span></a><span xml:space="preserve" class="s2039660SENU">. </span><span class="s2039660CL">Prior compliance--Effect.</span></p><p dir="ltr" class="s2039660Normal-000000"><span xml:space="preserve" class="s2039660DefaultParagraphFont">Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-40"><span class="s2039660DefaultParagraphFont">10-59-40</span></a><span xml:space="preserve" class="s2039660DefaultParagraphFont"> is hereby validated, ratified, and affirmed.</span></p><p dir="ltr" class="s2039660Normal"><span xml:space="preserve" class="s2039660000001"> </span></p><p dir="ltr" class="s2039660Normal"><span class="s2039660SCL">Source:</span><span xml:space="preserve" class="s2039660SCL-000002"> SL 2006, ch 61, § 9.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES10-59-42 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-59-42 "> <META NAME="Description" Content="South Dakota Codified Laws 10-59-42"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-59-42, 10-59-43. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2016, ch 68, &#167;&#167;&nbsp;1, 2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039662Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039662SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039662CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039662Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039662DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039662000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039662SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039662SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039662Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-44"><span class="s2039662SENU">10-59-44</span></a><span xml:space="preserve" class="s2039662SENU">. </span><span class="s2039662CL">Revocation or cancellation of license for failure to file return or remit tax.</span></p><p dir="ltr" class="s2039662Normal-000000"><span xml:space="preserve" class="s2039662DefaultParagraphFont">The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039662DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039662DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039662DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039662DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039662DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039662DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039662DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039662DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039662DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-62"><span class="s2039662DefaultParagraphFont">10-62</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont"> 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-10.1"><span class="s2039662DefaultParagraphFont">10-33A-10.1</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45-27.3"><span class="s2039662DefaultParagraphFont">10-45-27.3</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D-10.2"><span class="s2039662DefaultParagraphFont">10-45D-10.2</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46-27.1"><span class="s2039662DefaultParagraphFont">10-46-27.1</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A-1.8"><span class="s2039662DefaultParagraphFont">10-46A-1.8</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B-1.6"><span class="s2039662DefaultParagraphFont">10-46B-1.6</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E-7"><span class="s2039662DefaultParagraphFont">10-46E-7</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52-18"><span class="s2039662DefaultParagraphFont">10-52-18</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A-4.2"><span class="s2039662DefaultParagraphFont">10-52A-4.2</span></a><span xml:space="preserve" class="s2039662DefaultParagraphFont">, or </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-62-4"><span class="s2039662DefaultParagraphFont">10-62-4</span></a><span class="s2039662DefaultParagraphFont">, respectively, or any other reporting period authorized.</span></p><p dir="ltr" class="s2039662Normal"><span xml:space="preserve" class="s2039662000001"> </span></p><p dir="ltr" class="s2039662Normal"><span class="s2039662SCL">Source:</span><span xml:space="preserve" class="s2039662SCL-000002"> SL 2010, ch 69, § 1; SL 2017, ch 65, § 17.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039663Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039663SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039663CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039663Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039663DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039663000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039663SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039663SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039663Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-45"><span class="s2039663SENU">10-59-45</span></a><span xml:space="preserve" class="s2039663SENU">. </span><span class="s2039663CL">Contested case hearing--Time for request--Appeal.</span></p><p dir="ltr" class="s2039663Normal-000000"><span xml:space="preserve" class="s2039663DefaultParagraphFont">Any person aggrieved by an order of the secretary issued pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-44"><span class="s2039663DefaultParagraphFont">10-59-44</span></a><span xml:space="preserve" class="s2039663DefaultParagraphFont"> may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified mail. If a written request for hearing is not received by the department within the time prescribed, the order becomes final. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2039663DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2039663DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26D"><span class="s2039663DefaultParagraphFont">1-26D</span></a><span class="s2039663DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039663Normal"><span xml:space="preserve" class="s2039663000001"> </span></p><p dir="ltr" class="s2039663Normal"><span class="s2039663SCL">Source:</span><span xml:space="preserve" class="s2039663SCL-000002"> SL 2010, ch 69, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039664Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039664SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039664CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039664Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039664DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039664000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039664SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039664SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039664Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039664SENU">10-59-46</span></a><span xml:space="preserve" class="s2039664SENU">. </span><span class="s2039664CL">Preparation of list of delinquent taxpayers.</span></p><p dir="ltr" class="s2039664Normal-000000"><span xml:space="preserve" class="s2039664DefaultParagraphFont">The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039664DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039664DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039664DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039664DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039664DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039664DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039664DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039664DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-58"><span class="s2039664DefaultParagraphFont">10-58</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039664DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont"> and § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5B-20"><span class="s2039664DefaultParagraphFont">32-5B-20</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, and that are delinquent in the payment of tax for chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039664DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039664DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039664DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039664DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039664DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039664DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039664DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039664DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-58"><span class="s2039664DefaultParagraphFont">10-58</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039664DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont"> and § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5B-20"><span class="s2039664DefaultParagraphFont">32-5B-20</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont"> to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2039664DefaultParagraphFont">10-45</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2039664DefaultParagraphFont">10-45D</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2039664DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2039664DefaultParagraphFont">10-46E</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2039664DefaultParagraphFont">10-46A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2039664DefaultParagraphFont">10-46B</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52"><span class="s2039664DefaultParagraphFont">10-52</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-52A"><span class="s2039664DefaultParagraphFont">10-52A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-58"><span class="s2039664DefaultParagraphFont">10-58</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont">, and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A"><span class="s2039664DefaultParagraphFont">10-33A</span></a><span xml:space="preserve" class="s2039664DefaultParagraphFont"> and § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5B-20"><span class="s2039664DefaultParagraphFont">32-5B-20</span></a><span class="s2039664DefaultParagraphFont">, including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person.</span></p><p dir="ltr" class="s2039664Normal"><span xml:space="preserve" class="s2039664000001"> </span></p><p dir="ltr" class="s2039664Normal"><span class="s2039664SCL">Source:</span><span xml:space="preserve" class="s2039664SCL-000002"> SL 2012, ch 75, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039665Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039665SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039665CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039665Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039665DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039665000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039665SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039665SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039665Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-47"><span class="s2039665SENU">10-59-47</span></a><span xml:space="preserve" class="s2039665SENU">. </span><span class="s2039665CL">Notice to delinquent taxpayer before publication.</span></p><p dir="ltr" class="s2039665Normal-000000"><span xml:space="preserve" class="s2039665DefaultParagraphFont">At least ninety days before the disclosure of the name of a delinquent person prescribed in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039665DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039665DefaultParagraphFont">, the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039665DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039665DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-51"><span class="s2039665DefaultParagraphFont">10-59-51</span></a><span class="s2039665DefaultParagraphFont">, inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.</span></p><p dir="ltr" class="s2039665Normal"><span xml:space="preserve" class="s2039665000001"> </span></p><p dir="ltr" class="s2039665Normal"><span class="s2039665SCL">Source:</span><span xml:space="preserve" class="s2039665SCL-000002"> SL 2012, ch 75, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039666Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039666SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039666CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039666Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039666DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039666Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039666000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039666SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039666SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039666Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-48"><span class="s2039666SENU">10-59-48</span></a><span xml:space="preserve" class="s2039666SENU">. </span><span class="s2039666CL">Unpaid taxes not subject to disclosure.</span></p><p dir="ltr" class="s2039666Normal-000000"><span xml:space="preserve" class="s2039666DefaultParagraphFont">No unpaid taxes are subject to disclosure described in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039666DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039666DefaultParagraphFont"> if:</span></p><p dir="ltr" class="s2039666Normal-000001"><span class="s2039666DefaultParagraphFont">(1)    A written agreement for payment exists without default between the person and the department; or</span></p><p dir="ltr" class="s2039666Normal-000001"><span class="s2039666DefaultParagraphFont">(2)    The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.</span></p><p dir="ltr" class="s2039666Normal"><span xml:space="preserve" class="s2039666000002"> </span></p><p dir="ltr" class="s2039666Normal"><span class="s2039666SCL">Source:</span><span xml:space="preserve" class="s2039666SCL-000003"> SL 2012, ch 75, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039667Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039667SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039667CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039667Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039667DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039667000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039667SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039667SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039667Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-49"><span class="s2039667SENU">10-59-49</span></a><span xml:space="preserve" class="s2039667SENU">. </span><span class="s2039667CL">Publication of list of delinquent taxpayers.</span></p><p dir="ltr" class="s2039667Normal-000000"><span xml:space="preserve" class="s2039667DefaultParagraphFont">The list described in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039667DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039667DefaultParagraphFont"> shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department.</span></p><p dir="ltr" class="s2039667Normal"><span xml:space="preserve" class="s2039667000001"> </span></p><p dir="ltr" class="s2039667Normal"><span class="s2039667SCL">Source:</span><span xml:space="preserve" class="s2039667SCL-000002"> SL 2012, ch 75, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039668Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039668SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039668CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039668Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039668DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039668000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039668SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039668SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039668Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-50"><span class="s2039668SENU">10-59-50</span></a><span xml:space="preserve" class="s2039668SENU">. </span><span class="s2039668CL">Removal of name from list.</span></p><p dir="ltr" class="s2039668Normal-000000"><span xml:space="preserve" class="s2039668DefaultParagraphFont">The name of a person on the list described in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039668DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039668DefaultParagraphFont"> shall be removed within ten days after the delinquent debt payment has been processed by the department.</span></p><p dir="ltr" class="s2039668Normal"><span xml:space="preserve" class="s2039668000001"> </span></p><p dir="ltr" class="s2039668Normal"><span class="s2039668SCL">Source:</span><span xml:space="preserve" class="s2039668SCL-000002"> SL 2012, ch 75, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039669Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039669SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039669CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039669Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039669DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039669000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039669SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039669SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039669Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-51"><span class="s2039669SENU">10-59-51</span></a><span xml:space="preserve" class="s2039669SENU">. </span><span class="s2039669CL">Good faith disclosure not a violation of other statutes.</span></p><p dir="ltr" class="s2039669Normal-000000"><span xml:space="preserve" class="s2039669DefaultParagraphFont">Any disclosure made by the secretary of revenue in a good faith effort to comply with §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-46"><span class="s2039669DefaultParagraphFont">10-59-46</span></a><span xml:space="preserve" class="s2039669DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-50"><span class="s2039669DefaultParagraphFont">10-59-50</span></a><span class="s2039669DefaultParagraphFont">, inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information.</span></p><p dir="ltr" class="s2039669Normal"><span xml:space="preserve" class="s2039669000001"> </span></p><p dir="ltr" class="s2039669Normal"><span class="s2039669SCL">Source:</span><span xml:space="preserve" class="s2039669SCL-000002"> SL 2012, ch 75, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039670Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039670SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039670CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039670Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039670DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039670000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039670SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039670SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039670Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-52"><span class="s2039670SENU">10-59-52</span></a><span xml:space="preserve" class="s2039670SENU">. </span><span class="s2039670CL">Fee for collecting tax on behalf of another entity.</span></p><p dir="ltr" class="s2039670Normal-000000"><span class="s2039670DefaultParagraphFont">For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax.</span></p><p dir="ltr" class="s2039670Normal"><span xml:space="preserve" class="s2039670000001"> </span></p><p dir="ltr" class="s2039670Normal"><span class="s2039670SCL">Source:</span><span xml:space="preserve" class="s2039670SCL-000002"> SL 2013, ch 57, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039671Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039671SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039671CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039671Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039671DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039671Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039671000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039671SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039671SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039671Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-53"><span class="s2039671SENU">10-59-53</span></a><span xml:space="preserve" class="s2039671SENU">. </span><span class="s2039671CL">Definitions relating to automated sales suppression devices and phantom-ware.</span></p><p dir="ltr" class="s2039671Normal-000000"><span xml:space="preserve" class="s2039671DefaultParagraphFont">Terms used in §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-53"><span class="s2039671DefaultParagraphFont">10-59-53</span></a><span xml:space="preserve" class="s2039671DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-57"><span class="s2039671DefaultParagraphFont">10-59-57</span></a><span class="s2039671DefaultParagraphFont">, inclusive, mean:</span></p><p dir="ltr" class="s2039671Normal-000001"><span class="s2039671DefaultParagraphFont">(1)    "Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems;</span></p><p dir="ltr" class="s2039671Normal-000001"><span class="s2039671DefaultParagraphFont">(2)    "Electronic cash register," a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports;</span></p><p dir="ltr" class="s2039671Normal-000001"><span class="s2039671DefaultParagraphFont">(3)    "Phantom-ware," a programming option embedded in the operating system or hardwired into the electronic cash register that can be used to create a false till, or eliminate or manipulate transaction data before it is entered in the original till;</span></p><p dir="ltr" class="s2039671Normal-000001"><span class="s2039671DefaultParagraphFont">(4)    "Transaction data," information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each item subject to tax, the amount of cash or credit tendered, the amount returned to the customer in change, the date and time of purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction;</span></p><p dir="ltr" class="s2039671Normal-000001"><span class="s2039671DefaultParagraphFont">(5)    "Transaction report," a report documenting sales, tax collected, media totals, discount voids, or other transaction data of an electronic cash register for a given day or shift, or any report documenting actions of an electronic cash register.</span></p><p dir="ltr" class="s2039671Normal"><span xml:space="preserve" class="s2039671000002"> </span></p><p dir="ltr" class="s2039671Normal"><span class="s2039671SCL">Source:</span><span xml:space="preserve" class="s2039671SCL-000003"> SL 2016, ch 69, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039672Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039672SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039672CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039672Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039672DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039672000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039672SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039672SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039672Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-54"><span class="s2039672SENU">10-59-54</span></a><span xml:space="preserve" class="s2039672SENU">. </span><span class="s2039672CL">Automated sales suppression devices and phantom-ware prohibited--Felony.</span></p><p dir="ltr" class="s2039672Normal-000000"><span class="s2039672DefaultParagraphFont">It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony.</span></p><p dir="ltr" class="s2039672Normal"><span xml:space="preserve" class="s2039672000001"> </span></p><p dir="ltr" class="s2039672Normal"><span class="s2039672SCL">Source:</span><span xml:space="preserve" class="s2039672SCL-000002"> SL 2016, ch 69, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039673Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039673SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039673CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039673Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039673DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039673000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039673SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039673SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039673Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-55"><span class="s2039673SENU">10-59-55</span></a><span xml:space="preserve" class="s2039673SENU">. </span><span xml:space="preserve" class="s2039673CL">Civil penalty for violation of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-54"><span class="s2039673CL">10-59-54</span></a><span class="s2039673CL">.</span></p><p dir="ltr" class="s2039673Normal-000000"><span xml:space="preserve" class="s2039673DefaultParagraphFont">Any person convicted of a violation under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-54"><span class="s2039673DefaultParagraphFont">10-59-54</span></a><span xml:space="preserve" class="s2039673DefaultParagraphFont"> shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which sales data, transaction data, or transaction reports were altered. However, the civil penalty may not exceed one hundred twenty thousand dollars. The civil penalty shall be deposited in the state general fund.</span></p><p dir="ltr" class="s2039673Normal"><span xml:space="preserve" class="s2039673000001"> </span></p><p dir="ltr" class="s2039673Normal"><span class="s2039673SCL">Source:</span><span xml:space="preserve" class="s2039673SCL-000002"> SL 2016, ch 69, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039674Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039674SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039674CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039674Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039674DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039674000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039674SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039674SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039674Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-56"><span class="s2039674SENU">10-59-56</span></a><span xml:space="preserve" class="s2039674SENU">. </span><span class="s2039674CL">Liability for taxes, penalties, and interest.</span></p><p dir="ltr" class="s2039674Normal-000000"><span xml:space="preserve" class="s2039674DefaultParagraphFont">In addition to any civil or criminal penalty, any person violating § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-54"><span class="s2039674DefaultParagraphFont">10-59-54</span></a><span xml:space="preserve" class="s2039674DefaultParagraphFont"> is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as a result of the use of an automated sales suppression device or phantom-ware.</span></p><p dir="ltr" class="s2039674Normal"><span xml:space="preserve" class="s2039674000001"> </span></p><p dir="ltr" class="s2039674Normal"><span class="s2039674SCL">Source:</span><span xml:space="preserve" class="s2039674SCL-000002"> SL 2016, ch 69, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039675Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039675SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039675CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039675Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039675DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039675000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039675SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039675SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039675Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-57"><span class="s2039675SENU">10-59-57</span></a><span xml:space="preserve" class="s2039675SENU">. </span><span class="s2039675CL">Seizure of automated sales suppression device or phantom-ware without warrant.</span></p><p dir="ltr" class="s2039675Normal-000000"><span xml:space="preserve" class="s2039675DefaultParagraphFont">An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state. The disposition of any property seized under this section shall be conducted pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=23A-37"><span class="s2039675DefaultParagraphFont">23A-37</span></a><span class="s2039675DefaultParagraphFont">.</span></p><p dir="ltr" class="s2039675Normal"><span xml:space="preserve" class="s2039675000001"> </span></p><p dir="ltr" class="s2039675Normal"><span class="s2039675SCL">Source:</span><span xml:space="preserve" class="s2039675SCL-000002"> SL 2016, ch 69, § 5.</span></p></div></body></html>