CHAPTER 10-59

UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

10-59-1    Application.

10-59-2    Definition of terms.

10-59-3    Notice of intent to audit defined.

10-59-4    Certificate of assessment defined.

10-59-5    Investigation and examination by secretary.

10-59-6    Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.

10-59-6.1    Interest assessed for failure to pay taxes when taxable transactions reported.

10-59-7    Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.

10-59-8    Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.

10-59-9    Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.

10-59-10    Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.

10-59-11    Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.

10-59-12    Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.

10-59-13    Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.

10-59-14    Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.

10-59-15    Recovery of tax, penalty, or interest by action of debt.

10-59-16    Time limitation for collection--Exceptions.

10-59-17    Compliance with procedures prerequisite to jurisdiction of courts.

10-59-18    Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.

10-59-19    Recovery of overpaid taxes--Time limitation.

10-59-19.1    10-59-19.1. Repealed by SL 2007, ch 68, § 1.

10-59-20    Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

10-59-21    Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.

10-59-22    Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.

10-59-22.1    Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.

10-59-23    Recovery refund paid to taxpayer.

10-59-24    Recovery refund--Interest included--Exception.

10-59-24.1    Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.

10-59-24.2    Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.

10-59-25    Application of subsequent sections.

10-59-26    Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.

10-59-27    Reliance on written advice--Inconsistent position by department.

10-59-28    Reduction or abatement of penalty or interest.

10-59-29    Evaluation of employees or imposition of quotas from revenue amount prohibited.

10-59-30    Release of tax lien--Erroneous liens--Costs.

10-59-31    Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.

10-59-32    Electronic filing of returns, reports or remittances under certain chapters--Timeliness.

10-59-32.1    Timely filing by mail of returns, reports, or remittances under certain chapters.

10-59-33    Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.

10-59-33.1    10-59-33.1. Repealed by SL 2013, ch 60, § 39.

10-59-33.2    Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.

10-59-34    Costs paid by losing party if position not justified.

10-59-35    Audit standards--List of proposed taxable items--Protest.

10-59-36    Authorizing to file returns or reports by electronic means.

10-59-37    Alternative methods for signing returns.

10-59-38    Promulgation of rules.

10-59-39    10-59-39. Repealed by SL 2007, ch 65, § 14.

10-59-40    Filing of returns required whether or not gross receipts are subject to tax.

10-59-41    Prior compliance--Effect.

10-59-42    10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2.

10-59-44    Revocation or cancellation of license for failure to file return or remit tax.

10-59-45    Contested case hearing--Time for request--Appeal.

10-59-46    Preparation of list of delinquent taxpayers.

10-59-47    Notice to delinquent taxpayer before publication.

10-59-48    Unpaid taxes not subject to disclosure.

10-59-49    Publication of list of delinquent taxpayers.

10-59-50    Removal of name from list.

10-59-51    Good faith disclosure not a violation of other statutes.

10-59-52    Fee for collecting tax on behalf of another entity.

10-59-53    Definitions relating to automated sales suppression devices and phantom-ware.

10-59-54    Automated sales suppression devices and phantom-ware prohibited--Felony.

10-59-55    Civil penalty for violation of § 10-59-54.

10-59-56    Liability for taxes, penalties, and interest.

10-59-57    Seizure of automated sales suppression device or phantom-ware without warrant.