PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Uniform Administration Of Certain State Taxes
Law
South Dakota Codified Laws
Taxation
Uniform Administration Of Certain State Taxes
Checkout our iOS App for a better way to browser and research.
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
10-59-19.1
10-59-19.1.Repealed by SL 2007, ch 68, §1.
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
10-59-33.1
10-59-33.1.Repealed by SL 2013, ch 60, §39.
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
10-59-39
10-59-39.Repealed by SL 2007, ch 65, §14.
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
10-59-42
10-59-42, 10-59-43.Repealed by SL 2016, ch 68, §§1, 2.
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.