South Dakota Codified Laws
Chapter 59 - Uniform Administration Of Certain State Taxes
Section 10-59-5 - Investigation and examination by secretary.

South Dakota Codified Laws

Title 10 - Taxation

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 - 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.

Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported.

Section 10-59-7 - Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.

Section 10-59-8 - Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.

Section 10-59-9 - Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.

Section 10-59-10 - Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.

Section 10-59-11 - Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.

Section 10-59-12 - Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.

Section 10-59-13 - Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.

Section 10-59-14 - Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.

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 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.

Section 10-59-19 - Recovery of overpaid taxes--Time limitation.

Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.

Section 10-59-22 - Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.

Section 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.

Section 10-59-23 - Recovery refund paid to taxpayer.

Section 10-59-24 - Recovery refund--Interest included--Exception.

Section 10-59-24.1 - Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.

Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.

Section 10-59-25 - Application of subsequent sections.

Section 10-59-26 - Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.

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 10-59-31 - Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.

Section 10-59-32 - Electronic filing of returns, reports or remittances under certain chapters--Timeliness.

Section 10-59-32.1 - Timely filing by mail of returns, reports, or remittances under certain chapters.

Section 10-59-33 - Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.

Section 10-59-33.2 - Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.

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.