reglab/housing_qa huggingface dataset:
SD Codified L § 10-56-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-22 - Sheriff's Fees--Costs--Collection of taxes.

10-56-22. Sheriff's Fees--Costs--Collection of taxes.The sheriff shall collect the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and the necessary costs of distress and sale. The fees and costs shall be collected from the tax debtor or the tax debtor's property. The sheriff shall also collect from the tax debtor or the tax debtor's property an additional penalty, equal to fifty dollars or six percent of the amount of tax and interest due, whichever is more. All fees and costs collected, shall be credited to the general fund of the county. Source: SL 1982, ch 107, § 22; SL 2008, ch 37, § 127; SL 2008, ch 57, § 1; SL 2020, ch 34, § 2.
SD Codified L § 10-56-23 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-23 - Fees, costs and mileage of sheriff--Certified list--Payment as claim.

10-56-23. Fees, costs and mileage of sheriff--Certified list--Payment as claim.On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in §10-56-22, and the sheriff shall file this list with the county auditor as a bill against the county to be audited and paid as other claims against the county. Source: SL 1982, ch 107, §23.
SD Codified L § 10-56-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-24 - Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.

10-56-24. Distress warrant for motor vehicle license plates or tags--Prosecution by state's attorney.A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9, if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 with an insufficient funds or no account check . If the check is not honored pursuant to §57A-3-422 and is not made good within ten days, the county treasurer shall report the matter to the state's attorney for prosecution. Source: SL 1983, ch 104, §2; SL 2000, ch 144, §3.
SD Codified L § 10-56-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-25 - Execution of distress warrant for licenses or tags.

10-56-25. Execution of distress warrant for licenses or tags.Upon receipt of a distress warrant issued pursuant to §10-56-24, the sheriff shall immediately seize the license plates or tags. Source: SL 1983, ch 104, §3.
SD Codified L § 10-56-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 56 - Collection Of Delinquent Taxes|Section 10-56-26 - Disposition of seized plates or tags.

10-56-26. Disposition of seized plates or tags.Any license plates or tags recovered pursuant to §10-56-25 shall be kept by the county treasurer and may not be reissued except to the original purchaser upon payment. Source: SL 1983, ch 104, §4.
SD Codified L § 10-58-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-1 - Imposition of tax--Rate.

10-58-1. Imposition of tax--Rate. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45. Source: SL 1985, ch 87, §4; SL 1991, ch 100, §2; SL 2016, ch 65, §16, eff. June 1, 2016; SL 2021, ch 53, § 1.
SD Codified L § 10-58-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-1.1 - Definition of amusement device.

10-58-1.1. Definition of amusement device. For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated:(1)Pool table;(2)Foosball table;(3)Air hockey table;(4)Arcade game;(5)Shooting gallery game;(6)Dart board;(7)Pinball machine; or(8)Jukebox. Source: SL 2021, ch 53, § 2.
SD Codified L § 10-58-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-3 - Exemption from local fees and taxes.

10-58-3. Exemption from local fees and taxes. No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement device. Source: SL 1985, ch 87, §6; SL 2021, ch 53, § 6.
SD Codified L § 10-58-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-4 - Collection and administration.

10-58-4. Collection and administration. The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed. Source: SL 1985, ch 87, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 7.
SD Codified L § 10-58-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-5 - Disposition of tax proceeds.

10-58-5. Disposition of tax proceeds. The tax generated by this chapter must be deposited in the general fund. Source: SL 1985, ch 87, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 8.
SD Codified L § 10-58-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-9 - Collection and enforcement.

10-58-9. Collection and enforcement.All tax collection and enforcement provisions of chapter 10-45, including penalty and interest, apply to this chapter where applicable. Source: SL 1985, ch 87, §12.
SD Codified L § 10-58-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-10 - Classification of violations.

10-58-10. Classification of violations. Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence. Source: SL 1985, ch 87, §13; SL 2021, ch 53, § 12.
SD Codified L § 10-58-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.

10-58-11. Exemption for video lottery machines--Gross receipts specifically exempted. Video lottery machines licensed pursuant to §42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pursuant to §42-7A-41 and operated as part of a lottery operated by this state. Source: SL 1989, ch 368, §28; SL 2021, ch 53, § 13.
SD Codified L § 10-58-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-12 - Exemption of gaming proceeds.

10-58-12. Exemption of gaming proceeds.There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B. Source: SL 1994, ch 331, §4.
SD Codified L § 10-58-12.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-12.1 - Exemption of cigarette sales through vending machines.

10-58-12.1. Exemption of cigarette sales through vending machines.The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine. Source: SL 2012, ch 67, §2.
SD Codified L § 10-58-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 58 - Amusement Device Tax|Section 10-58-13 - Promulgation of rules.

10-58-13. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements. Source: SL 1995, ch 53, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 53, § 14.
SD Codified L § 10-59-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-2 - Definition of terms.

10-59-2. Definition of terms.Terms used in this chapter mean:(1)"Auditor," any employee of the Department of Revenue authorized by the secretary to perform audits of the books and records of persons subject to any of the taxes or fees provided for in §10-59-1;(2)"Secretary," the secretary of revenue;(3)"Taxpayer," any person subject to any of the taxes or fees provided for in §10-59-1. Source: SL 1986, ch 111, §2; SL 1990, ch 99, §2; 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 § 10-59-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-3 - Notice of intent to audit defined.

10-59-3. Notice of intent to audit defined.For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has been paid. The notice indicates the type of tax which is the subject of the audit and the date of commencement of the audit. The notice also contains the statement "All records, books, and documents must be prepared for presentation to the auditor on the date of commencement of the audit. All documents evidencing reduction, deduction or exemption of tax not prepared for presentation within sixty days of the date of commencement of the audit need not be considered by the auditor." Source: SL 1986, ch 111, §3; SL 1992, ch 102, §4.
SD Codified L § 10-59-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-4 - Certificate of assessment defined.

10-59-4. Certificate of assessment defined.For the purposes of this chapter, the term, certificate of assessment, means any certificate issued by the secretary indicating tax, penalty, or interest due. The certificate indicates the type of tax due, the amount of tax due, and the period of time covered by the assessment. The certificate also contains a short statement of the reasons for the assessment. The secretary shall use his or her best judgment in preparing the certificate, but error in the certificate does not relieve a taxpayer of liability for tax, penalty, or interest due under the laws of this state. Source: SL 1986, ch 111, §4; SL 2008, ch 37, §129.
SD Codified L § 10-59-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-5 - Investigation and examination by secretary.

10-59-5. Investigation and examination by secretary.The secretary may investigate any taxpayer and examine records relevant to the chapters set out in §10-59-1, including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties. Source: SL 1986, ch 111, §5.
SD Codified L § 10-59-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 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. 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.Any person required to file returns or reports under the chapters set out in §10-59-1, who fails to file a return or report which includes all taxable transactions within thirty days following the month the return or report is due is subject to an additional amount, assessed as a penalty, equal to ten percent of the tax or ten dollars whichever is greater. However, for reasonable cause shown, the secretary may reduce or eliminate such penalty.Any person subject to tax under the chapters set out in §10-59-1 who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one percent or five dollars whichever is greater for the first month, and one percent per month thereafter. If the failure to pay tax was with the intent to intentionally avoid or delay the payment of tax, the person who fails to pay the tax within the time prescribed is subject to an interest charge for each month or part thereof for which the payment is late, which interest shall be one and one-half percent or five dollars, whichever is greater. Interest is tolled during any appeal taken by the department or during any period the hearing examiner extends the time in which to submit a proposed decision or during any period the secretary fails to rule within thirty days after receiving the proposed decision.Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and criminal violations. Any payment received for taxes, penalty, or interest is applied first to tax, beginning with the oldest delinquency, then to interest and then to penalty.The secretary may, upon application of the taxpayer, establish a maximum interest rate of twenty-four percent upon delinquent taxes if the secretary determines that the delinquent payment was caused by a mistake of law and was not caused by an intent to evade the tax. Source: SL 1986, ch 111, §6; SL 1988, ch 124, §7; SL 1989, ch 122; SL 1992, ch 102, §6; SL 2015, ch 69, §1.
SD Codified L § 10-59-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported.

10-59-6.1. Interest assessed for failure to pay taxes when taxable transactions reported.Any person required to file returns or reports under the chapters set out in §10-59-1, who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the assessment of interest charges in accordance with the provisions contained under §10-59-6. Source: SL 1989, ch 117, §72.
SD Codified L § 10-59-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-7 - Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.

10-59-7. Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in §10-59-1. Unless the secretary determines that delay may jeopardize the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before commencement of the audit to the person to be audited. The thirty-day period may be waived by mutual consent of both parties. Any documents or records required to be kept by law to evidence reduction, deduction, or exemption from tax not prepared for presentation to the auditor within sixty days from the commencement date of the audit do not have to be considered by the auditor or the secretary. However, additional pertinent papers or documents shall be considered if all the following apply:(1)The additional pertinent papers or documents are material;(2)There were good reasons for failure to present other pertinent papers or documents as referenced in §10-45-45 or 10-46-43, within the prescribed time period; and(3)The additional pertinent papers or documents are submitted within a reasonable time period prior to any hearing scheduled pursuant to §10-59-9. Source: SL 1986, ch 111, §7; SL 1992, ch 102, §5; SL 2007, ch 67, §1.
SD Codified L § 10-59-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-8 - Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.

10-59-8. Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.If the secretary determines that any taxpayer owes tax, penalty, or interest, the secretary shall issue a certificate of assessment and mail a copy of the certificate to the last known address of the taxpayer by certified mail. The certificate of assessment shall be deemed prima facie correct. Any taxpayer against whom an assessment is made shall either pay the amount of the assessment or make arrangements agreeable to the secretary to pay the assessment plus additional interest required by §10-59-6 within sixty days from the date of the certificate or request a hearing pursuant to the provisions of §10-59-9. Source: SL 1986, ch 111, §8; SL 1988, ch 125; SL 2008, ch 58, §2.
SD Codified L § 10-59-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-9 - Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.

10-59-9. Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal. Any taxpayer against whom a certificate of assessment is issued may in writing request a hearing before the secretary if the taxpayer believes that the assessment is based upon a mistake of fact or an error of law. The written request for hearing must be received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, and must contain a statement indicating the portion of the assessment being contested and the mistake of fact or error of law the taxpayer believes resulted in an invalid assessment. If the written request for hearing is not received by the secretary within sixty days from the date the certificate of assessment was mailed to the taxpayer by certified mail, no court has jurisdiction over a suit to contest the certificate of assessment. For purposes of this section, if a written request for hearing is sent by United States mail, the date of the postmark placed by the United States postal service shall be considered the date received by the secretary.Amended or additional statements of facts or errors of law may be made not less than fourteen days prior to the hearing if the hearing examiner determines such additional or amended statements are in the interest of justice and do not prejudice either party. Hearings are conducted and appeals taken pursuant to the provisions of chapters 1-26 and 1-26D. A copy of the hearing examiner's proposed decision, and findings of fact and conclusions of law, shall be served on all parties when furnished to the secretary. If the secretary, pursuant to chapter 1-26D, accepts the proposed decision of the hearing examiner, no court has jurisdiction over an appeal from the final decision of the secretary unless any amount ordered paid by the secretary is paid or a bond is filed to insure payment of such amount. However, if the final decision of the secretary, pursuant to chapter 1-26D, rejects or modifies the decision of the hearing examiner regarding the amount due on the assessment, an appeal may be taken without payment of the amount ordered to be paid and without filing of a bond. If the secretary's decision is affirmed by the circuit court, no court has jurisdiction over an appeal from the circuit court's decision unless any amount ordered to be paid by the secretary is paid or a bond is filed to insure payment of such amount. Source: SL 1986, ch 111, §9; SL 1992, ch 102, §13; SL 2001, ch 60, §1; SL 2008, ch 58, §1; SL 2021, ch 54, § 1.
SD Codified L § 10-59-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-10 - Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.

10-59-10. Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.If the secretary finds that the assessment or collection of any tax is jeopardized by delay, he may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued. The secretary may accept a bond from the taxpayer to satisfy collection until the amount of tax, penalty, or interest legally due is determined and paid. Source: SL 1986, ch 111, §10.
SD Codified L § 10-59-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-11 - Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.

10-59-11. Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded. Source: SL 1986, ch 111, §11.
SD Codified L § 10-59-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-12 - Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.

10-59-12. Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.The register of deeds of each county shall prepare and keep in his office a tax lien index book which provides:(1)An alphabetical list of taxpayer's names;(2)Claims made by the State of South Dakota;(3)The time and date the notice of lien was received;(4)The amount of the lien; and(5)When the lien was satisfied.The register of deeds shall endorse on each notice of lien the day, hour, and minute when received, index the notice in the tax lien index book and record the lien in the manner provided for recording real estate mortgages. Upon payment of the tax, penalty, and interest the secretary shall file a notice of satisfaction with the register of deeds, who shall file such notice in his office and indicate such record in the lien index. The filing and recording of the liens and satisfaction is done at no cost to the state. Source: SL 1986, ch 111, §12.