reglab/housing_qa huggingface dataset:
SD Codified L § 10-59-33.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-33.2 - Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.

10-59-33.2. Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.For any return, report, or remittance which is filed under the taxes specified in §10-59-1, except as provided for in §§10-59-32 and 10-59-32.1 and chapters 10-43 and 10-47B, by electronic means, the return or report is timely if received on or before the due date of the reporting period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day which is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. The remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. If the due date falls on a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed, the remittance is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in §1-5-1, or a day the Federal Reserve Bank is closed. Source: SL 2017, ch 65, §16.
SD Codified L § 10-59-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-34 - Costs paid by losing party if position not justified.

10-59-34. Costs paid by losing party if position not justified.If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The department's reimbursable costs are limited to nonemployee costs. Source: SL 1992, ch 102, §1.
SD Codified L § 10-59-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-35 - Audit standards--List of proposed taxable items--Protest.

10-59-35. Audit standards--List of proposed taxable items--Protest.Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate of assessment, the department shall furnish the taxpayer with a proposed list of taxable items. The list shall be in writing. The department shall hold a conference with the taxpayer to review the list of taxable items, and the taxpayer may in writing protest the inclusion of any of the proposed taxable items. The protest may be included in any appeal of the department's certificate of assessment. Source: SL 1994, ch 105; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2014, ch 67, §1; SL 2015, ch 70, §1; SL 2018, ch 67, §1.
SD Codified L § 10-59-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-36 - Authorizing to file returns or reports by electronic means.

10-59-36. Authorizing to file returns or reports by electronic means.The secretary may authorize any person required to file returns or reports under the chapters set forth in §10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means. Source: SL 1995, ch 74, §1.
SD Codified L § 10-59-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-37 - Alternative methods for signing returns.

10-59-37. Alternative methods for signing returns.The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer. Source: SL 1995, ch 74, §2.
SD Codified L § 10-59-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-38 - Promulgation of rules.

10-59-38. Promulgation of rules.The secretary may promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon;(2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report;(3)Determining prehearing and hearing procedures for the conduct of hearings before the secretary or the secretary's designated hearing officer. Source: SL 1995, ch 53, §9; SL 1995, ch 74, §3.
SD Codified L § 10-59-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax.

10-59-40. Filing of returns required whether or not gross receipts are subject to tax.Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax. Source: SL 2006, ch 61, §8.
SD Codified L § 10-59-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-41 - Prior compliance--Effect.

10-59-41. Prior compliance--Effect.Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of §10-59-40 is hereby validated, ratified, and affirmed. Source: SL 2006, ch 61, §9.
SD Codified L § 10-59-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax.

10-59-44. Revocation or cancellation of license for failure to file return or remit tax.The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in §10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27.1, 10-46A-1.8, 10-46B-1.6, 10-46E-7, 10-52-18, 10-52A-4.2, or 10-62-4, respectively, or any other reporting period authorized. Source: SL 2010, ch 69, §1; SL 2017, ch 65, §17.
SD Codified L § 10-59-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-45 - Contested case hearing--Time for request--Appeal.

10-59-45. Contested case hearing--Time for request--Appeal.Any person aggrieved by an order of the secretary issued pursuant to §10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified mail. If a written request for hearing is not received by the department within the time prescribed, the order becomes final. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D. Source: SL 2010, ch 69, §2.
SD Codified L § 10-59-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-46 - Preparation of list of delinquent taxpayers.

10-59-46. Preparation of list of delinquent taxpayers.The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20, and that are delinquent in the payment of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20, including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person. Source: SL 2012, ch 75, §1.
SD Codified L § 10-59-47 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-47 - Notice to delinquent taxpayer before publication.

10-59-47. Notice to delinquent taxpayer before publication.At least ninety days before the disclosure of the name of a delinquent person prescribed in §10-59-46, the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§10-59-46 to 10-59-51, inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons. Source: SL 2012, ch 75, §2.
SD Codified L § 10-59-48 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-48 - Unpaid taxes not subject to disclosure.

10-59-48. Unpaid taxes not subject to disclosure.No unpaid taxes are subject to disclosure described in §10-59-46 if:(1)A written agreement for payment exists without default between the person and the department; or(2)The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings. Source: SL 2012, ch 75, §3.
SD Codified L § 10-59-49 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-49 - Publication of list of delinquent taxpayers.

10-59-49. Publication of list of delinquent taxpayers.The list described in §10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department. Source: SL 2012, ch 75, §4.
SD Codified L § 10-59-50 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-50 - Removal of name from list.

10-59-50. Removal of name from list.The name of a person on the list described in §10-59-46 shall be removed within ten days after the delinquent debt payment has been processed by the department. Source: SL 2012, ch 75, §5.
SD Codified L § 10-59-51 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-51 - Good faith disclosure not a violation of other statutes.

10-59-51. Good faith disclosure not a violation of other statutes.Any disclosure made by the secretary of revenue in a good faith effort to comply with §§10-59-46 to 10-59-50, inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information. Source: SL 2012, ch 75, §6.
SD Codified L § 10-59-52 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-52 - Fee for collecting tax on behalf of another entity.

10-59-52. Fee for collecting tax on behalf of another entity.For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax. Source: SL 2013, ch 57, §3.
SD Codified L § 10-59-53 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware.

10-59-53. Definitions relating to automated sales suppression devices and phantom-ware.Terms used in §§10-59-53 to 10-59-57, inclusive, mean:(1)"Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems;(2)"Electronic cash register," a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports;(3)"Phantom-ware," a programming option embedded in the operating system or hardwired into the electronic cash register that can be used to create a false till, or eliminate or manipulate transaction data before it is entered in the original till;(4)"Transaction data," information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each item subject to tax, the amount of cash or credit tendered, the amount returned to the customer in change, the date and time of purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction;(5)"Transaction report," a report documenting sales, tax collected, media totals, discount voids, or other transaction data of an electronic cash register for a given day or shift, or any report documenting actions of an electronic cash register. Source: SL 2016, ch 69, §1.
SD Codified L § 10-59-54 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited--Felony.

10-59-54. Automated sales suppression devices and phantom-ware prohibited--Felony.It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony. Source: SL 2016, ch 69, §2.
SD Codified L § 10-59-55 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-55 - Civil penalty for violation of § 10-59-54.

10-59-55. Civil penalty for violation of §10-59-54.Any person convicted of a violation under §10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in which sales data, transaction data, or transaction reports were altered. However, the civil penalty may not exceed one hundred twenty thousand dollars. The civil penalty shall be deposited in the state general fund. Source: SL 2016, ch 69, §3.
SD Codified L § 10-59-56 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-56 - Liability for taxes, penalties, and interest.

10-59-56. Liability for taxes, penalties, and interest.In addition to any civil or criminal penalty, any person violating §10-59-54 is liable for all sales and use tax, contractor's excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as a result of the use of an automated sales suppression device or phantom-ware. Source: SL 2016, ch 69, §4.
SD Codified L § 10-59-57 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant.

10-59-57. Seizure of automated sales suppression device or phantom-ware without warrant.An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement officer of this state. The disposition of any property seized under this section shall be conducted pursuant to chapter 23A-37. Source: SL 2016, ch 69, §5.
SD Codified L § 10-61-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

10-61-1. Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if:(1)The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property;(2)The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund;(3)The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota;(4)The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract;(5)The fabricated tangible personal property is not returned to South Dakota; and(6)The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed. Source: SL 2005, ch 86, §1.
SD Codified L § 10-61-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.

10-61-2. Secretary to provide refund claim forms and determine required documentation--Claim denial.Any claim for refund shall be submitted on forms prescribed by the secretary of the Department of Revenue and shall be supported by such documentation as the secretary may require. The secretary may deny any claim if the claimant has failed to provide the information or documentation requested or considered necessary by the secretary to determine the validity of the claim. Source: SL 2005, ch 86, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-61-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-3 - Refund request submission--Interest.

10-61-3. Refund request submission--Interest.Any person requesting a refund pursuant to §§10-61-1 to 10-61-6, inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to §10-59-19. No interest may be paid on the refund amount. Source: SL 2005, ch 86, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-61-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.

10-61-4. Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of §10-61-1, then the claim may be rejected in its entirety; and all sums previously refunded to the claimant constitutes a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt. Source: SL 2005, ch 86, §4.
SD Codified L § 10-61-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-5 - Right to hearing upon denial of claim--Procedures.

10-61-5. Right to hearing upon denial of claim--Procedures.Any person aggrieved by the denial in whole or in part of a refund claimed under §§10-61-1 to 10-61-6, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, upon notice, before the secretary. The hearing shall be conducted pursuant to chapter 1-26. Source: SL 2005, ch 86, §5; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-61-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 61 - Fabricator Sales And Use Tax Refund|Section 10-61-6 - Promulgation of rules concerning refunds.

10-61-6. Promulgation of rules concerning refunds.The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund. Source: SL 2005, ch 86, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-62-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-1 - Definitions.

10-62-1. Definitions.Terms used in this chapter mean:(1)"Department," the Department of Revenue;(2)"Intermediate care facility for individuals with intellectual disabilities," a treatment or care center as defined by 1905(d) of the Social Security Act and Code of Federal Regulations 42 CFR 435.1009 as of January 1, 2007;(3)"Net revenues," the revenue paid to an intermediate care facility for individuals with intellectual disabilities for resident care, room, board, and services less contractual adjustments and does not include revenue from sources other than operations, including interest and guest meals. Source: SL 2007, ch 69, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2013, ch 125, §1.
SD Codified L § 10-62-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-2 - Tax imposed on net revenues.

10-62-2. Tax imposed on net revenues.There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities. Source: SL 2007, ch 69, §2; SL 2013, ch 125, §2.
SD Codified L § 10-62-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities|Section 10-62-3 - Collection and administration.

10-62-3. Collection and administration.The department shall collect and administer the tax imposed by this chapter. Source: SL 2007, ch 69, §3.