SD Codified L § 10-59-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 59 - Uniform Administration Of Certain State Taxes|Section 10-59-1 - Application.

10-59-1. Application.The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-47B, 10-52, 10-52A, 10-62, 32-3, 32-3A, 32-5, 32-5B, 32-6B, 32-9, 32-10, 34-45, and 34A-13 and §§22-25-48, 49-31-51, and 50-4-13 to 50-4-17, inclusive. Source: SL 1986, ch 111, §1; SL 1989, ch 121; SL 1990, ch 99, §1; SL 1991, ch 105, §12; SL 1994, ch 241, §2; SL 1995, ch 71, §187; SL 1999, ch 61, §1; SL 2000, ch 68, §1; SL 2002, ch 63, §15; SL 2002, ch 65, §9; SL 2002, ch 68, §15; SL 2004, ch 100, §1; SL 2006, ch 58, §13, eff. Apr. 1, 2006; SL 2011, ch 63, §1; SL 2012, ch 188, §27; SL 2017, ch 65, §12.    p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;}      Effective January 1, 2022     SDLRC - Codified Law 10-59-1 - Application. span { white-space: pre-wrap; } p.s2082691Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082691SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082691CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082691Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082691DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082691000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082691DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082691SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-59-1. Application. The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-47B, 10-50C, 10-52, 10-52A, 10-62, 32-3, 32-3A, 32-5, 32-5B, 32-6B, 32-9, 32-10, 34-45, and 34A-13 and §§22-25-48, 49-31-51, and 50-4-13 to 50-4-17, inclusive. Source: SL 1986, ch 111, §1; SL 1989, ch 121; SL 1990, ch 99, §1; SL 1991, ch 105, §12; SL 1994, ch 241, §2; SL 1995, ch 71, §187; SL 1999, ch 61, §1; SL 2000, ch 68, §1; SL 2002, ch 63, §15; SL 2002, ch 65, §9; SL 2002, ch 68, §15; SL 2004, ch 100, §1; SL 2006, ch 58, §13, eff. Apr. 1, 2006; SL 2011, ch 63, §1; SL 2012, ch 188, §27; SL 2017, ch 65, §12; SL 2021, ch 52, § 16, eff. Jan. 1, 2022.