LegalFix
Sign In

§ 40-31-14 Computation of assessment by association when monthly return not filed.

SD Codified L § 40-31-14 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

40-31-14. Computation of assessment by association when monthly return not filed. In case any person charged under this chapter with the obligation of filing a return or collecting and remitting the assessment imposed by this chapter fails to make a return when due, or fails to collect or remit such assessment as herein provided, an officer of the American Dairy Association designated by it for such purpose after ten days' notice to such person shall have a hearing thereon and determine the amount of such tax according to his best judgment and information, which amount so fixed by the association officer shall be prima facie correct.

Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.

Previous Section
§ 40-31-13 Monthly return of dairy products handled by dealer or producer.
Next Section
§ 40-31-15 Payment of assessment computed by Association--Penalty and interest.