S.D. Codified Laws ch. 10-59 – Uniform Administration of Certain State Taxes | Midpage

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South Dakota Codified Laws

Chapter 10-59

S.D. Codified Laws ch. 10-59

Uniform Administration of Certain State Taxes

10-59-1Application.10-59-2Definition of terms.10-59-3Notice of intent to audit defined.10-59-4Certificate of assessment defined.10-59-5Investigation and examination by secretary.10-59-6Penalty 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.10-59-6.1Interest assessed for failure to pay taxes when taxable transactions reported.10-59-7Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.10-59-8Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.10-59-9Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.10-59-10Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.10-59-11Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.10-59-12Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.10-59-13Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.10-59-14Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.10-59-15Recovery of tax, penalty, or interest by action of debt.10-59-16Time limitation for collection--Exceptions.10-59-17Compliance with procedures prerequisite to jurisdiction of courts.10-59-18Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.10-59-19Recovery of overpaid taxes--Time limitation.10-59-20Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.10-59-21Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.10-59-22Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.10-59-22.1Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.10-59-23Recovery refund paid to taxpayer.10-59-24Recovery refund--Interest included--Exception.10-59-24.1Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.10-59-24.2Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.10-59-25Application of subsequent sections.10-59-26Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.10-59-27Reliance on written advice--Inconsistent position by department.10-59-28Reduction or abatement of penalty or interest.10-59-29Evaluation of employees or imposition of quotas from revenue amount prohibited.10-59-30Release of tax lien--Erroneous liens--Costs.10-59-31Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.10-59-32Electronic filing of returns, reports or remittances under certain chapters--Timeliness.10-59-32.1Timely filing by mail of returns, reports, or remittances under certain chapters.10-59-33Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.10-59-33.2Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.10-59-34Costs paid by losing party if position not justified.10-59-35Audit standards--List of proposed taxable items--Protest.10-59-36Authorizing to file returns or reports by electronic means.10-59-37Alternative methods for signing returns.10-59-38Promulgation of rules.10-59-40Filing of returns required whether or not gross receipts are subject to tax.10-59-41Prior compliance--Effect.10-59-4210-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2.10-59-44Revocation or cancellation of license for failure to file return or remit tax.10-59-45Contested case hearing--Time for request--Appeal.10-59-46Preparation of list of delinquent taxpayers.10-59-47Notice to delinquent taxpayer before publication.10-59-48Unpaid taxes not subject to disclosure.10-59-49Publication of list of delinquent taxpayers.10-59-50Removal of name from list.10-59-51Good faith disclosure not a violation of other statutes.10-59-52Fee for collecting tax on behalf of another entity.10-59-53Definitions relating to automated sales suppression devices and phantom-ware.10-59-54Automated sales suppression devices and phantom-ware prohibited--Felony.10-59-55Civil penalty for violation of § 10-59-54.10-59-56Liability for taxes, penalties, and interest.10-59-57Seizure of automated sales suppression device or phantom-ware without warrant.