South Dakota Codified Laws 40-31-14. Computation of assessment by association when monthly return not filed
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In case any person charged under this chapter with the obligation of filing a return or collecting and remitting the assessment imposed by this chapter fails to make a return when due, or fails to collect or remit such assessment as herein provided, an officer of the American Dairy Association designated by it for such purpose after ten days’ notice to such person shall have a hearing thereon and determine the amount of such tax according to his best judgment and information, which amount so fixed by the association officer shall be prima facie correct.
Terms Used In South Dakota Codified Laws 40-31-14
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.