Chapter 59. Uniform Administration of Certain State Taxes
Index
- SDCL 10-59-1 Application
- SDCL 10-59-2 Definition of Terms
- SDCL 10-59-3 Notice of Intent to Audit Defined
- SDCL 10-59-4 Certificate of Assessment Defined
- SDCL 10-59-5 Investigation and Examination By Secretary
- SDCL 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
- SDCL 10-59-6.1 Interest Assessed For Failure to Pay Taxes When Taxable Transactions Reported
- SDCL 10-59-7 Audits-Notice of Intent to Audit Required-Consideration of Papers Not Presented to Auditor
- SDCL 10-59-8 Issuance of Certificate of Assessment-Certificate Deemed Prima Facie Correct-Copy to Taxpayer-Payment-Hearing
- SDCL 10-59-9 Hearing-Request In Writing-Court Jurisdiction-Amended Or Additional Statements of Fact-Payment and Appeal
- SDCL 10-59-10 Immediate Assessment and Demand For Payment-Lien Filed and Distress Warrant Issued If Not Paid-Acceptance of Bond
- SDCL 10-59-11 Lien In Favor of State-Preservation of Lien-Priority-Lien In County Where Notice Recorded
- SDCL 10-59-12 Register of Deeds-Tax Lien Index Book-Procedure to Record Lien-Filing of Notice of Satisfaction
- SDCL 10-59-13 Issuance of Distress Warrant-Collection and Remittance of Tax-Compensation For Sheriff-Accounts Subject to Seizure
- SDCL 10-59-14 Injunction For Performing Activity Without License Or Permit-Petition By Secretary-Contents-Issuance-Hearing
- SDCL 10-59-15 Recovery of Tax, Penalty, Or Interest By Action of Debt
- SDCL 10-59-16 Time Limitation For Collection-Exceptions
- SDCL 10-59-17 Compliance With Procedures Prerequisite to Jurisdiction of Courts
- SDCL 10-59-18 Compliance With Procedures For Recovery of Taxes Paid Pursuant to Certificate of Assessment
- SDCL 10-59-19 Recovery of Overpaid Taxes-Time Limitation
- SDCL 10-59-19.1 [Repealed]
- SDCL 10-59-20 Collection and Payment of Tax Not to Be Restrained Or Delayed-Person to Pay Taxes and Seek Recovery
- SDCL 10-59-21 Tax Recovery Claim Forms Provided By Secretary-Information Provided By Taxpayer-Denial of Claim For Failure to Provide Information
- SDCL 10-59-22 Determination of Amount of Tax Overpayment By Secretary-Recovery Credited Against Future Taxes-Exceptions
- SDCL 10-59-22.1 Request For Contested Case Hearing Upon Denial of Overpayment Claim-Hearing and Appeal Procedure
- SDCL 10-59-23 Recovery Refund Paid to Taxpayer
- SDCL 10-59-24 Recovery Refund-Interest Included-Exception
- SDCL 10-59-24.1 Over-Collected Sales Or Use Taxes-Purchaser Notice to Seller Requesting Refund-Response
- SDCL 10-59-24.2 Notice Requesting Refund of Over-Collected Sales Or Use Taxes-Presumption of Reasonable Business Practice
- SDCL 10-59-25 Application of Subsequent Sections
- SDCL 10-59-26 Appeal From Additional Tax Assessment-Notification of Right to Appeal-Hearing Examiner
- SDCL 10-59-27 Reliance On Written Advice-Inconsistent Position By Department
- SDCL 10-59-28 Reduction Or Abatement of Penalty Or Interest
- SDCL 10-59-29 Evaluation of Employees Or Imposition of Quotas From Revenue Amount Prohibited
- SDCL 10-59-30 Release of Tax Lien-Erroneous Liens-Costs
- SDCL 10-59-31 Reduction of Taxes, Interest, and Penalty Upon Bona Fide Misunderstanding and Good Faith Effort
- SDCL 10-59-32 Electronic Filing of Returns, Reports Or Remittances Under Certain Chapters-Timeliness
- SDCL 10-59-32.1 Timely Filing By Mail of Returns, Reports, Or Remittances Under Certain Chapters
- SDCL 10-59-33 Timely Filing By Mail of Returns, Reports Or Remittances For Taxes Specified In Section 10-59-1-Exceptions
- SDCL 10-59-33.1 [Repealed]
- SDCL 10-59-33.2 Timely Filing By Electronic Means of Returns, Reports Or Remittances For Taxes Specified In Section 10-59-1-Exceptions
- SDCL 10-59-34 Costs Paid By Losing Party If Position Not Justified
- SDCL 10-59-35 Audit Standards-List of Proposed Taxable Items-Protest
- SDCL 10-59-36 Authorizing to File Returns Or Reports By Electronic Means
- SDCL 10-59-37 Alternative Methods For Signing Returns
- SDCL 10-59-38 Promulgation of Rules
- SDCL 10-59-39 [Repealed]
- SDCL 10-59-40 Filing of Returns Required Whether Or Not Gross Receipts Are Subject to Tax
- SDCL 10-59-41 Prior Compliance-Effect
- SDCL 10-59-42, 10-59-43 [Repealed]
- SDCL 10-59-44 Revocation Or Cancellation of License For Failure to File Return Or Remit Tax
- SDCL 10-59-45 Contested Case Hearing-Time For Request-Appeal
- SDCL 10-59-46 Preparation of List of Delinquent Taxpayers
- SDCL 10-59-47 Notice to Delinquent Taxpayer Before Publication
- SDCL 10-59-48 Unpaid Taxes Not Subject to Disclosure
- SDCL 10-59-49 Publication of List of Delinquent Taxpayers
- SDCL 10-59-50 Removal of Name From List
- SDCL 10-59-51 Good Faith Disclosure Not a Violation of Other Statutes
- SDCL 10-59-52 Fee For Collecting Tax On Behalf of Another Entity
- SDCL 10-59-53 Definitions Relating to Automated Sales Suppression Devices and Phantom-Ware
- SDCL 10-59-54 Automated Sales Suppression Devices and Phantom-Ware Prohibited-Felony
- SDCL 10-59-55 Civil Penalty For Violation of Section 10-59-54
- SDCL 10-59-56 Liability For Taxes, Penalties, and Interest
- SDCL 10-59-57 Seizure of Automated Sales Suppression Device Or Phantom-Ware Without Warrant