reglab/housing_qa huggingface dataset:
SD Codified L § 10-59-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-13 - Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.

10-59-13. Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.After a notice of lien has been filed as provided in §10-59-11, the secretary may at any time require the county treasurer to issue a distress warrant in the manner provided in chapter 10-56. Immediately upon receipt of the warrant the sheriff shall proceed to collect the tax, penalty, or interest due by seizure and sale of personal property as provided in chapter 10-56. The sheriff shall remit the amount collected to the county treasurer who shall remit the money to the Department of Revenue. For such service the sheriff may collect from the taxpayer and retain the compensation provided in chapter 10-56, but the sheriff's compensation may not be deducted from any taxes, penalty or interest collected.Checking, savings and similar accounts are personal property and are subject to seizure by the sheriff for the purpose of satisfying the distress warrant. Source: SL 1986, ch 111, §13; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-59-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-14 - Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.

10-59-14. Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.Any person who is required by law to obtain or maintain a license or permit issued or approved by the secretary to legally perform any act or engage in any form of business, who fails to obtain or maintain such license or permit or whose license or permit has been revoked and cancelled, may be enjoined from performing the act or engaging in the business. The secretary may petition a judge of the circuit court for the county where the licensed or permitted activity takes place for a temporary restraining order restraining that activity. The petition shall be verified by the secretary and set forth reasons why the petition should be granted. The petition shall include a certification by the secretary that a license or permit has not been obtained or maintained or has been revoked or cancelled after notice and hearing. Upon receipt of the petition and verification that the petition complies with this section, the circuit court judge shall issue a temporary restraining order restraining the person from engaging in the activity. The order shall have the effect of a temporary restraining order under chapter 21-8. With at least three days notice to the parties, a hearing shall be held within five days from the granting of the temporary restraining order. The person being restrained shall be given an opportunity to show compliance with all lawful requirements for obtaining the license or permit. If the person shows compliance with all lawful requirements for obtaining the license or permit, including any bonding requirements, the temporary restraining order shall be dissolved. If the person does not show compliance with all lawful requirements for obtaining the license or permit, he shall be enjoined from engaging in the activity until all lawful requirements for obtaining the license or permit are met or further order of the court. Source: SL 1986, ch 111, §14.
SD Codified L § 10-59-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.

10-59-15. Recovery of tax, penalty, or interest by action of debt.In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt. Source: SL 1986, ch 111, §15.
SD Codified L § 10-59-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-16 - Time limitation for collection--Exceptions.

10-59-16. Time limitation for collection--Exceptions.Unless a proceeding, audit, action, or jeopardy assessment is commenced to determine or collect the tax, the collection thereof is barred three years from the date the return reporting the tax is filed by or on behalf of the taxpayer. There is no bar to assessment or collection of taxes, penalty, or interest in the following instances:(1)Any period for which a taxpayer fails to obtain or maintain a license or permit required to engage in the activity which results in the tax obligation;(2)Any period for which a taxpayer fails to file a required return or report or files a fraudulent return or report;(3)Any tax, penalty, or interest first legally due and payable within three years of the date of mailing of a notice of intent to audit; or(4)Any period for which a taxpayer files a return reporting tax due and fails to remit the tax reported on the return in full. Source: SL 1986, ch 111, §16; SL 1994, ch 104.
SD Codified L § 10-59-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts.

10-59-17. Compliance with procedures prerequisite to jurisdiction of courts.A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in §10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter. Source: SL 1986, ch 111, §17.
SD Codified L § 10-59-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.

10-59-18. Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of §10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in §10-59-9. Source: SL 1986, ch 111, §18.
SD Codified L § 10-59-19 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-19 - Recovery of overpaid taxes--Time limitation.

10-59-19. Recovery of overpaid taxes--Time limitation.A taxpayer seeking recovery of an allegedly overpaid tax, penalty, or interest shall file a claim for recovery with the secretary, within three years from the date the tax, penalty, or interest was paid or within three years from the date the return was due, whichever date is earlier. A claim for recovery not filed within three years of the date the tax was paid or within three years of the date the return was due, whichever date is earlier, is barred. Source: SL 1986, ch 111, §19; SL 1989, ch 123.
SD Codified L § 10-59-20 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.

10-59-20. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.No court may restrain or delay the collection and payment of a tax, penalty, or interest provided for in this chapter. A taxpayer shall pay the taxes when due and may seek recovery as provided in this chapter. Source: SL 1986, ch 111, §20.
SD Codified L § 10-59-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.

10-59-21. Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.The secretary shall prescribe and furnish tax recovery claim forms. A taxpayer shall provide any information requested or considered necessary by the secretary to determine the validity of a claim. The secretary may deny the claim of a taxpayer failing to provide information requested or considered necessary by the secretary to determine the validity of a claim. Source: SL 1986, ch 111, §21.
SD Codified L § 10-59-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-22 - Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.

10-59-22. Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:(1)A taxpayer having no future tax obligations may receive a refund; or(2)A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one-year period. Source: SL 1986, ch 111, §22; SL 2009, ch 59, §1.
SD Codified L § 10-59-22.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.

10-59-22.1. Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.Any taxpayer aggrieved by the denial in whole or in part of a claim for recovery of an allegedly overpaid tax, penalty, or interest, may in writing request a contested case hearing before the secretary. The written hearing request shall be mailed to the department on or before thirty days from the date that notice of denial was mailed to the taxpayer by certified mail, return receipt requested. Any hearing shall be conducted and any appeal shall be taken pursuant to the provisions of chapters 1-26 and 1-26D. Source: SL 2009, ch 59, §2.
SD Codified L § 10-59-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-23 - Recovery refund paid to taxpayer.

10-59-23. Recovery refund paid to taxpayer.A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary if the secretary finds no outstanding tax liabilities in the taxpayer's name while currently or previously licensed under any of the chapters set out in §10-59-1. If an unpaid tax liability for the taxpayer is found under any of these chapters, then the secretary is to apply the amount of the approved recovery refund to the unpaid tax liabilities discovered under other chapters cited under §10-59-1. Source: SL 1986, ch 111, §23; SL 1989, ch 117, §73.
SD Codified L § 10-59-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-24 - Recovery refund--Interest included--Exception.

10-59-24. Recovery refund--Interest included--Exception.A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest. Source: SL 1986, ch 111, §24.
SD Codified L § 10-59-24.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-24.1 - Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.

10-59-24.1. Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request. Source: SL 2005, ch 85, §1.
SD Codified L § 10-59-24.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.

10-59-24.2. Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to §10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances. Source: SL 2005, ch 85, §2.
SD Codified L § 10-59-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-25 - Application of subsequent sections.

10-59-25. Application of subsequent sections.The provisions of §§10-59-26 to 10-59-33, inclusive, apply to those taxes enumerated in §10-59-1. Source: SL 1990, ch 100, §1.
SD Codified L § 10-59-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-26 - Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.

10-59-26. Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within which the taxpayer may file an appeal. In hearings conducted pursuant to §10-59-9, the impartial hearing examiner may not be an employee of the Department of Revenue. Source: SL 1990, ch 100, §2; SL 1992, ch 102, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-59-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-27 - Reliance on written advice--Inconsistent position by department.

10-59-27. Reliance on written advice--Inconsistent position by department.Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, and zip codes and addresses located within municipalities provided by the department. Source: SL 1990, ch 100, §3; SL 2002, ch 64, §31; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-59-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-28 - Reduction or abatement of penalty or interest.

10-59-28. Reduction or abatement of penalty or interest.Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability. Source: SL 1990, ch 100, §4.
SD Codified L § 10-59-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited.

10-59-29. Evaluation of employees or imposition of quotas from revenue amount prohibited.The amount of revenue collected or assessed by the department may not be used:(1)To evaluate individual officers or employees; or(2)To impose or suggest production quotas or goals. Source: SL 1990, ch 100, §5.
SD Codified L § 10-59-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-30 - Release of tax lien--Erroneous liens--Costs.

10-59-30. Release of tax lien--Erroneous liens--Costs.The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs associated with the release of such erroneous liens. Source: SL 1990, ch 100, §6.
SD Codified L § 10-59-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-31 - Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.

10-59-31. Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through communications with the department. Source: SL 1990, ch 100, §7; SL 2014, ch 66, §1.
SD Codified L § 10-59-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-32 - Electronic filing of returns, reports or remittances under certain chapters--Timeliness.

10-59-32. Electronic filing of returns, reports or remittances under certain chapters--Timeliness.The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, 10-33A, and 10-62, to remit the taxes or fees by electronic transmission. Any person required to file returns and remit taxes who remits taxes by electronic transmission pursuant to this section, as authorized by the secretary, shall file returns by electronic means on or before the twentieth 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 return 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. Remittances transmitted electronically pursuant to this section shall be made on or before the twenty-fifth day of the month following each period. Remittances are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer of the State of South Dakota. 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 1990, ch 100, §7A; SL 1999, ch 62, §1; SL 2011, ch 64, §1; SL 2017, ch 65, §13.
SD Codified L § 10-59-32.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-32.1 - Timely filing by mail of returns, reports, or remittances under certain chapters.

10-59-32.1. Timely filing by mail of returns, reports, or remittances under certain chapters.Any return, report, or remittance which is required to be filed under the taxes specified in chapters 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, and 10-62, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. 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, report, or remittance is timely filed if mailed, postage prepaid, 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. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this section do not apply to a return filed by electronic means. Source: SL 2011, ch 64, §2; SL 2017, ch 65, §14.
SD Codified L § 10-59-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-33 - Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.

10-59-33. Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions.Any return, report, or remittance which is required to be filed under the taxes specified in §10-59-1, except as provided for in §§10-59-32 and 10-59-32.1 and chapter 10-47B, is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is received by the department. 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, report, or remittance is timely filed if mailed, postage prepaid, 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. A United States Postal Service postmark is evidence of the date of mailing for the purpose of timely filing of returns, reports, or remittances. Source: SL 1990, ch 100, §8; SL 1999, ch 62, §5; SL 2011, ch 64, §3; SL 2013, ch 60, §38; SL 2017, ch 65, §15.