§ 10-59-1 Application
§ 10-59-2 Definition of terms
§ 10-59-3 Notice of intent to audit defined
§ 10-59-4 Certificate of assessment defined
§ 10-59-5 Investigation and examination by secretary
§ 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
§ 10-59-6.1 Interest assessed for failure to pay taxes when taxable transactions reported
§ 10-59-7 Audits–Notice of intent to audit required–Consideration of papers not presented to auditor
§ 10-59-8 Issuance of certificate of assessment–Certificate deemed prima facie correct–Copy to taxpayer–Payment–Hearing
§ 10-59-9 Hearing–Request in writing–Court jurisdiction–Amended or additional statements of fact–Payment and appeal
§ 10-59-10 Immediate assessment and demand for payment–Lien filed and distress warrant issued if not paid–Acceptance of bond
§ 10-59-11 Lien in favor of state–Preservation of lien–Priority–Lien in county where notice recorded
§ 10-59-12 Register of deeds–Tax lien index book–Procedure to record lien–Filing of notice of satisfaction
§ 10-59-13 Issuance of distress warrant–Collection and remittance of tax–Compensation for sheriff–Accounts subject to seizure
§ 10-59-14 Injunction for performing activity without license or permit–Petition by secretary–Contents–Issuance–Hearing
§ 10-59-15 Recovery of tax, penalty, or interest by action of debt
§ 10-59-16 Time limitation for collection–Exceptions
§ 10-59-17 Compliance with procedures prerequisite to jurisdiction of courts
§ 10-59-18 Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
§ 10-59-19 Recovery of overpaid taxes–Time limitation
§ 10-59-20 Collection and payment of tax not to be restrained or delayed–Person to pay taxes and seek recovery
§ 10-59-21 Tax recovery claim forms provided by secretary–Information provided by taxpayer–Denial of claim for failure to provide information
§ 10-59-22 Determination of amount of tax overpayment by secretary–Recovery credited against future taxes–Exceptions
§ 10-59-22.1 Request for contested case hearing upon denial of overpayment claim–Hearing and appeal procedure
§ 10-59-23 Recovery refund paid to taxpayer
§ 10-59-24 Recovery refund–Interest included–Exception
§ 10-59-24.1 Over-collected sales or use taxes–Purchaser notice to seller requesting refund–Response
§ 10-59-24.2 Notice requesting refund of over-collected sales or use taxes–Presumption of reasonable business practice
§ 10-59-25 Application of subsequent sections
§ 10-59-26 Appeal from additional tax assessment–Notification of right to appeal–Hearing examiner
§ 10-59-27 Reliance on written advice–Inconsistent position by department
§ 10-59-28 Reduction or abatement of penalty or interest
§ 10-59-29 Evaluation of employees or imposition of quotas from revenue amount prohibited
§ 10-59-30 Release of tax lien–Erroneous liens–Costs
§ 10-59-31 Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort
§ 10-59-32 Electronic filing of returns, reports or remittances under certain chapters–Timeliness
§ 10-59-32.1 Timely filing by mail of returns, reports, or remittances under certain chapters
§ 10-59-34 Costs paid by losing party if position not justified
§ 10-59-35 Audit standards–List of proposed taxable items–Protest
§ 10-59-36 Authorizing to file returns or reports by electronic means
§ 10-59-37 Alternative methods for signing returns
§ 10-59-38 Promulgation of rules
§ 10-59-40 Filing of returns required whether or not gross receipts are subject to tax
§ 10-59-41 Prior compliance–Effect
§ 10-59-44 Revocation or cancellation of license for failure to file return or remit tax
§ 10-59-45 Contested case hearing–Time for request–Appeal
§ 10-59-46 Preparation of list of delinquent taxpayers
§ 10-59-47 Notice to delinquent taxpayer before publication
§ 10-59-48 Unpaid taxes not subject to disclosure
§ 10-59-49 Publication of list of delinquent taxpayers
§ 10-59-50 Removal of name from list
§ 10-59-51 Good faith disclosure not a violation of other statutes
§ 10-59-52 Fee for collecting tax on behalf of another entity
§ 10-59-53 Definitions relating to automated sales suppression devices and phantom-ware
§ 10-59-54 Automated sales suppression devices and phantom-ware prohibited–Felony
§ 10-59-56 Liability for taxes, penalties, and interest
§ 10-59-57 Seizure of automated sales suppression device or phantom-ware without warrant
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 59 - Uniform Administration of Certain State Taxes

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Case law: The law as laid down in cases that have been decided in the decisions of the courts.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Statute: A law passed by a legislature.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2