Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
South-Dakota
/
Title 10 - Taxation
/
Chapter 59 - Uniform Administration Of Certain ...
Chapter 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--Payment required before appeal--Amended or additional statements of fact--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§ 10-59-19.1 Repealed.
§ 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 Repealed.
§ 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 Repealed.
§ 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 , 10-59-43. Repealed.
§ 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.