Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.
S.D. Codified Laws § 10-59-28
Reduction or abatement of penalty or interest
Applied in 1 court decision — leading case Mauch v. South Dakota Department of Revenue & Regulation (2007)
Most recently applied in Mauch v. South Dakota Department of Revenue & Regulation (August 2007)
Source: SL 1990, ch 100, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.