10-59-47. Notice to delinquent taxpayer before publication.
At least ninety days before the disclosure of the name of a delinquent person prescribed in §10-59-46, the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§10-59-46 to 10-59-51, inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.
Source: SL 2012, ch 75, §2.
Structure South Dakota Codified Laws
Chapter 59 - Uniform Administration Of Certain State Taxes
Section 10-59-1 - Application.
Section 10-59-2 - Definition of terms.
Section 10-59-3 - Notice of intent to audit defined.
Section 10-59-4 - Certificate of assessment defined.
Section 10-59-5 - Investigation and examination by secretary.
Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported.
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.
Section 10-59-16 - Time limitation for collection--Exceptions.
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts.
Section 10-59-19 - Recovery of overpaid taxes--Time limitation.
Section 10-59-23 - Recovery refund paid to taxpayer.
Section 10-59-24 - Recovery refund--Interest included--Exception.
Section 10-59-25 - Application of subsequent sections.
Section 10-59-27 - Reliance on written advice--Inconsistent position by department.
Section 10-59-28 - Reduction or abatement of penalty or interest.
Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited.
Section 10-59-30 - Release of tax lien--Erroneous liens--Costs.
Section 10-59-34 - Costs paid by losing party if position not justified.
Section 10-59-35 - Audit standards--List of proposed taxable items--Protest.
Section 10-59-36 - Authorizing to file returns or reports by electronic means.
Section 10-59-37 - Alternative methods for signing returns.
Section 10-59-38 - Promulgation of rules.
Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax.
Section 10-59-41 - Prior compliance--Effect.
Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax.
Section 10-59-45 - Contested case hearing--Time for request--Appeal.
Section 10-59-46 - Preparation of list of delinquent taxpayers.
Section 10-59-47 - Notice to delinquent taxpayer before publication.
Section 10-59-48 - Unpaid taxes not subject to disclosure.
Section 10-59-49 - Publication of list of delinquent taxpayers.
Section 10-59-50 - Removal of name from list.
Section 10-59-51 - Good faith disclosure not a violation of other statutes.
Section 10-59-52 - Fee for collecting tax on behalf of another entity.
Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware.
Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited--Felony.
Section 10-59-55 - Civil penalty for violation of §10-59-54.
Section 10-59-56 - Liability for taxes, penalties, and interest.
Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant.