10-46-41. Determination of tax by secretary in absence of correct return.
If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the secretary shall determine the amount due pursuant to §10-59-10.
Source: SL 1939, ch 276, §14; SDC Supp 1960, §57.4313; SL 1986, ch 111, §§27, 30; SL 2003, ch 272, §82; SL 2010, ch 64, §6.