Chapter

UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

S.D. Codified Laws § 10-59-1— Application
S.D. Codified Laws § 10-59-2— Definition of terms
S.D. Codified Laws § 10-59-3— Notice of intent to audit defined
S.D. Codified Laws § 10-59-4— Certificate of assessment defined
S.D. Codified Laws § 10-59-5— Investigation and examination by secretary
S.D. Codified Laws § 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
S.D. Codified Laws § 10-59-6.1— Interest assessed for failure to pay taxes when taxable transactions reported
S.D. Codified Laws § 10-59-7— Audits--Notice of intent to audit required--Consideration of papers not presented to auditor
S.D. Codified Laws § 10-59-8— Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing
S.D. Codified Laws § 10-59-9— Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal
S.D. Codified Laws § 10-59-10— Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond
S.D. Codified Laws § 10-59-11— Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded
S.D. Codified Laws § 10-59-12— Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction
S.D. Codified Laws § 10-59-13— Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure
S.D. Codified Laws § 10-59-14— Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing
S.D. Codified Laws § 10-59-15— Recovery of tax, penalty, or interest by action of debt
S.D. Codified Laws § 10-59-16— Time limitation for collection--Exceptions
S.D. Codified Laws § 10-59-17— Compliance with procedures prerequisite to jurisdiction of courts
S.D. Codified Laws § 10-59-18— Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
S.D. Codified Laws § 10-59-19— Recovery of overpaid taxes--Time limitation
S.D. Codified Laws § 10-59-19.1— 10-59-19.1. Repealed by SL 2007, ch 68, § 1
S.D. Codified Laws § 10-59-20— Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
S.D. Codified Laws § 10-59-21— Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information
S.D. Codified Laws § 10-59-22— Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions
S.D. Codified Laws § 10-59-22.1— Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure
S.D. Codified Laws § 10-59-23— Recovery refund paid to taxpayer
S.D. Codified Laws § 10-59-24— Recovery refund--Interest included--Exception
S.D. Codified Laws § 10-59-24.1— Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response
S.D. Codified Laws § 10-59-24.2— Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice
S.D. Codified Laws § 10-59-25— Application of subsequent sections
S.D. Codified Laws § 10-59-26— Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner
S.D. Codified Laws § 10-59-27— Reliance on written advice--Inconsistent position by department
S.D. Codified Laws § 10-59-28— Reduction or abatement of penalty or interest
S.D. Codified Laws § 10-59-29— Evaluation of employees or imposition of quotas from revenue amount prohibited
S.D. Codified Laws § 10-59-30— Release of tax lien--Erroneous liens--Costs
S.D. Codified Laws § 10-59-31— Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort
S.D. Codified Laws § 10-59-32— Electronic filing of returns, reports or remittances under certain chapters--Timeliness
S.D. Codified Laws § 10-59-32.1— Timely filing by mail of returns, reports, or remittances under certain chapters
S.D. Codified Laws § 10-59-33— Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions
S.D. Codified Laws § 10-59-33.1— 10-59-33.1. Repealed by SL 2013, ch 60, § 39
S.D. Codified Laws § 10-59-33.2— Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions
S.D. Codified Laws § 10-59-34— Costs paid by losing party if position not justified
S.D. Codified Laws § 10-59-35— Audit standards--List of proposed taxable items--Protest
S.D. Codified Laws § 10-59-36— Authorizing to file returns or reports by electronic means
S.D. Codified Laws § 10-59-37— Alternative methods for signing returns
S.D. Codified Laws § 10-59-38— Promulgation of rules
S.D. Codified Laws § 10-59-39— 10-59-39. Repealed by SL 2007, ch 65, § 14
S.D. Codified Laws § 10-59-40— Filing of returns required whether or not gross receipts are subject to tax
S.D. Codified Laws § 10-59-41— Prior compliance--Effect
S.D. Codified Laws § 10-59-42— 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
S.D. Codified Laws § 10-59-44— Revocation or cancellation of license for failure to file return or remit tax
S.D. Codified Laws § 10-59-45— Contested case hearing--Time for request--Appeal
S.D. Codified Laws § 10-59-46— Preparation of list of delinquent taxpayers
S.D. Codified Laws § 10-59-47— Notice to delinquent taxpayer before publication
S.D. Codified Laws § 10-59-48— Unpaid taxes not subject to disclosure
S.D. Codified Laws § 10-59-49— Publication of list of delinquent taxpayers
S.D. Codified Laws § 10-59-50— Removal of name from list
S.D. Codified Laws § 10-59-51— Good faith disclosure not a violation of other statutes
S.D. Codified Laws § 10-59-52— Fee for collecting tax on behalf of another entity
S.D. Codified Laws § 10-59-53— Definitions relating to automated sales suppression devices and phantom-ware
S.D. Codified Laws § 10-59-54— Automated sales suppression devices and phantom-ware prohibited--Felony
S.D. Codified Laws § 10-59-55— Civil penalty for violation of § 10-59-54
S.D. Codified Laws § 10-59-56— Liability for taxes, penalties, and interest
S.D. Codified Laws § 10-59-57— Seizure of automated sales suppression device or phantom-ware without warrant