The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company.
S.D. Codified Laws § 10-33A-9
Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required
Applied in 1 court decision — leading case Dakota Systems, Inc. v. Viken (2005)
Most recently applied in Dakota Systems, Inc. v. Viken (February 2005)
Source: SL 2003, ch 58, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.