The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.
S.D. Codified Laws § 10-45-26
Refusal of permit to delinquent taxpayer--Bond to secure payment of tax
Applied in 1 court decision — leading case State, Department of Revenue v. Thiewes (1989)
Most recently applied in State, Department of Revenue v. Thiewes (November 1989)
Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.