reglab/housing_qa huggingface dataset:
SD Codified L § 10-46-24 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-24 - Surety bond filed by retailer.

10-46-24. Surety bond filed by retailer.The secretary of revenue may, when in his judgment it is necessary and advisable to do so in order to ensure the collection of the tax levied under this chapter, authorize any person subject to such tax, and any retailer required or authorized to collect such tax pursuant to the provisions of §§10-46-20 to 10-46-22, inclusive, to file with him a bond issued by a surety company authorized to transact business in this state and approved by the secretary of revenue, in such amount as the secretary of revenue may fix, to secure the payment of any tax or penalties due or which may become due from such person. Source: SL 1939, ch 276, §13; SDC Supp 1960, §57.4312; 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 § 10-46-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-25 - Securities deposited by retailer in lieu of bond.

10-46-25. Securities deposited by retailer in lieu of bond.In lieu of such bond, securities approved by the secretary of revenue, in such amount as he may prescribe, may be deposited with him, which securities shall be kept in the custody of the secretary of revenue and may be sold by him at public or private sale, without notice to the depositor thereof, if it becomes necessary to do so in order to recover any tax or penalties due. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities. Source: SL 1939, ch 276, §13; SDC Supp 1960, §57.4312; 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 § 10-46-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-26 - Tax collected as debt of retailer.

10-46-26. Tax collected as debt of retailer.The tax required to be collected by any retailer pursuant to §§10-46-20 to 10-46-22, inclusive, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state. Source: SL 1939, ch 276, §10; SDC Supp 1960, §57.4309; SL 1991, ch 107, §3.
SD Codified L § 10-46-27.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-27.1 - Time for filing of return and payment of tax--Extension.

10-46-27.1. Time for filing of return and payment of tax--Extension.Any person required to pay or any retailer required or authorized, pursuant to this chapter, to collect the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.If the person or retailer remits the tax by electronic transfer to the state, the return shall be filed by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.The secretary may require or allow a person or retailer to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.The secretary may grant an extension of not more than five days for filing a return and remittance. However, the secretary may grant an extension for remitting the tax to a qualified business as provided in §§10-45-99 to 10-45-107, inclusive, for six months.Unless an extension is granted, any penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time. Source: SL 2010, ch 64, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §3.
SD Codified L § 10-46-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-28 - Contents of return--Remittance.

10-46-28. Contents of return--Remittance.At the time specified in §10-46-27.1, the person or retailer shall file with the secretary a return for the preceding reporting period in a form prescribed by the secretary showing the sales price of any tangible personal property, any product transferred electronically, or services sold by the retailer during the preceding reporting period, the use, storage, or consumption of which is subject to the tax imposed by this chapter, and such other information as the secretary deems necessary for the proper administration of this chapter. Each return shall be accompanied by a remittance of the amount of such tax for the period covered by the return. Source: SL 1939, ch 276, §11; SDC Supp 1960, §57.4310; SL 1981, ch 106, §6; SL 1984, ch 91, §3; SL 2003, ch 272, §82; SL 2008, ch 51, §55; SL 2010, ch 64, §3.
SD Codified L § 10-46-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-30 - Execution of retailers' returns.

10-46-30. Execution of retailers' returns.Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct. Source: SL 1939, ch 276, §11; SDC Supp 1960, §57.4310.
SD Codified L § 10-46-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-31 - Amounts of tax paid on conditional sales or installment contract receipts.

10-46-31. Amounts of tax paid on conditional sales or installment contract receipts.If tangible personal property or any product transferred electronically is sold under a conditional sales contract, or under any other form of sale wherein the payment of the principal sum, or a part thereof, is extended over a period longer than sixty days from the date of the sale thereof, the retailer may collect and remit for each month that portion of the tax equal to the rate of tax as provided for in this chapter of that portion of the purchase price actually received during the month. Source: SL 1939, ch 276, §11; SDC Supp 1960, §57.4310; SL 2001, ch 56, §12; SL 2008, ch 51, §56.
SD Codified L § 10-46-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-32 - Collection of tax by deduction from motor fuel tax refunds.

10-46-32. Collection of tax by deduction from motor fuel tax refunds.The tax imposed by this chapter upon those sales of motor vehicle fuel which are subject to tax under this chapter, shall be collected by the state auditor by way of deduction of refunds otherwise allowable under the provisions of the South Dakota statutes applicable thereto. The state auditor shall, when issuing a warrant in payment of any refund claimed under chapter 10-47B after the application for said refund has been approved by the secretary of revenue, first cause to be determined the amount of tax due imposed by this chapter on the purchase price of the motor fuel on which the refund is claimed and shall issue the warrant for refund in the amount claimed after deducting the amount of tax due on the purchase price of said motor fuel that is imposed by this chapter and shall issue a warrant to the Department of Revenue once each month for the total amount of the deduction made from such refunds and the secretary of revenue shall employ the necessary clerical help, auditors or bookkeepers to aid the said state auditor to determine the correct amount due under this chapter upon those sales of motor vehicle fuel upon which an application for refund of the motor fuel tax is made. Source: SL 1939, ch 276, §6 (2); SDC Supp 1960, §57.4306 (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 § 10-46-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-33 - Direct payment of tax by user.

10-46-33. Direct payment of tax by user.The tax upon the use, storage, or consumption of any tangible personal property or any product transferred electronically not paid pursuant to §§10-46-23 and 10-46-32 shall be paid to the secretary of revenue directly by any person using such property within this state, pursuant to the provisions of §10-46-34. Source: SL 1939, ch 276, §6 (3); SDC Supp 1960, §57.4306 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §57; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-34 - Liability of user for tax--Returns and payments.

10-46-34. Liability of user for tax--Returns and payments.Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in §10-46-27.1, pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by §10-46-27.1. All of the provisions of §§10-46-27.1 to 10-46-31, inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter. Source: SL 1939, ch 276, §12; SDC Supp 1960, §57.4311; SL 1981, ch 106, §8; SL 1984, ch 91, §4; SL 2003, ch 272, §82; SL 2010, ch 64, §5.
SD Codified L § 10-46-34.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-34.1 - Credit for sales or use tax paid to another state--Reciprocal grant of credit required.

10-46-34.1. Credit for sales or use tax paid to another state--Reciprocal grant of credit required.The amount of use tax imposed with respect to tangible personal property and any product transferred electronically in the form of equipment brought into this state on a permanent basis for direct use in a manufacturing, fabricating, or processing business shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions to the extent that such tax equals or exceeds the rate of the tax in this state. If the sales or use tax of the other state is less than the tax of this state, the taxpayer shall be subject to the payment of the balance to this state. No credit may be given under this section for taxes paid on tangible personal property or any product transferred electronically subject to the credit of this section in another state or its political subdivisions if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property or any product transferred electronically in this state. Source: SL 1968, ch 261; SL 2008, ch 51, §58.
SD Codified L § 10-46-35.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-35.1 - Promulgation of rules.

10-46-35.1. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)Licensing, including bonding and filing license applications;(2)The filing of returns and payment of the tax;(3)Determining the application of the tax and exemptions;(4)Taxpayer record-keeping requirements; and(5)Determining auditing methods. Source: SL 1987, ch 82, §28; SL 1995, ch 53, §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 § 10-46-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor.

10-46-37. False or fraudulent return in attempt to evade tax as misdemeanor.Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor. Source: SL 1939, ch 276, §16; SDC Supp 1960, §57.9945; SL 1982, ch 86, §40.
SD Codified L § 10-46-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-38 - Failure to file return as misdemeanor.

10-46-38. Failure to file return as misdemeanor.Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor. Source: SL 1939, ch 276, §17; SDC Supp 1960, §57.9946; SL 1981, ch 106, §9; 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 § 10-46-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-39 - Administration and enforcement--Sales tax procedural and collection provisions applicable.

10-46-39. Administration and enforcement--Sales tax procedural and collection provisions applicable.The secretary of revenue shall enforce and administer this chapter in the same manner and subject to all of the provisions contained in chapter 10-45. Sections 10-45-22, 10-45-29, 10-45-30, and 10-45-37 to 10-45-45, inclusive, are by reference incorporated as part of this chapter. Source: SL 1939, ch 276, §20; SDC Supp 1960, §57.4317; SL 1978, ch 70, §8; SL 1980, ch 99, §7; SL 1981, ch 106, §2; SL 2001, ch 56, §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 § 10-46-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-40 - Rules for administration--Uniformity of application.

10-46-40. Rules for administration--Uniformity of application.The secretary of revenue may promulgate rules pursuant to chapter 1-26 for the administration and enforcement of this chapter and for adding such tax, or the average equivalent thereof, providing this method applies uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practical, the amount of such tax. Source: SL 1939, ch 276, §9; SDC Supp 1960, §57.9944; SL 1987, ch 82, §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 § 10-46-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-41 - Determination of tax by secretary in absence of correct return.

10-46-41. Determination of tax by secretary in absence of correct return.If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within ten days after the same is required by notice from the secretary, the secretary shall determine the amount due pursuant to §10-59-10. Source: SL 1939, ch 276, §14; SDC Supp 1960, §57.4313; SL 1986, ch 111, §§27, 30; SL 2003, ch 272, §82; SL 2010, ch 64, §6.
SD Codified L § 10-46-42 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax.

10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax.The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof. Source: SL 1939, ch 276, §15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, §57.4314; 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 § 10-46-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-43 - Records maintained by retailers and users--Examination and investigations by secretary--Access to records.

10-46-43. Records maintained by retailers and users--Examination and investigations by secretary--Access to records.Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, receipts, invoices, and other pertinent papers as the secretary of revenue shall require, in such form as the secretary of revenue shall require. The secretary of revenue and any of the secretary's duly authorized agents may examine the books, papers, records, and equipment of any person either selling tangible personal property or products transferred electronically or liable for the tax imposed by this chapter, and investigate the character of the business of any such person in order to verify the accuracy of any return made, or if the return was made by such person, to ascertain and determine the amount due under the provisions of this chapter. Any such books, papers, and records shall be made available within this state for such examination upon reasonable notice if the secretary of revenue deems it advisable and so orders. Source: SL 1939, ch 276, §18; SDC Supp 1960, §57.4315; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 51, §59; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-44 - Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.

10-46-44. Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to §10-46-22, fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided, by order revoke the permit, if any, issued to such retailer under §10-45-25, or if such retailer is a corporation authorized to do business in this state, may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or rules. The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do business in this state, and shall issue a new permit only when such corporation has obtained from the secretary of revenue an order finding that said corporation has complied with its obligations under this chapter. Source: SL 1939, ch 276, §19; SDC Supp 1960, §57.4316; SL 1987, ch 82, §32; 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 § 10-46-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-45 - Notice and hearing on revocation of permit or authority to do business.

10-46-45. Notice and hearing on revocation of permit or authority to do business.No order authorized in §10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner provided for service of summons in civil actions. Source: SL 1939, ch 276, §19; SDC Supp 1960, §57.4316.
SD Codified L § 10-46-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-46 - Restoration of revoked sales tax permit.

10-46-46. Restoration of revoked sales tax permit.The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion. Source: SL 1939, ch 276, §19; SDC Supp 1960, §57.4316; 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 § 10-46-47.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-47.1 - Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

10-46-47.1. Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments shall be personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for such a liability may be assessed and collected as provided by law.If the corporate officers, limited liability company member-managers or managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership shall provide the Department of Revenue with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section shall be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or excise tax rate. This section does not apply to elected or appointed officials if bonded pursuant to §§9-14-6 and 9-14-6.1. Source: SL 1981, ch 105; SL 1982, ch 120, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2009, ch 49, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-46-48 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-48 - Revenue credited to general fund.

10-46-48. Revenue credited to general fund.All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund. Source: SL 1939, ch 276, §21; SDC Supp 1960, §57.4318.
SD Codified L § 10-46-50 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-50 - Floor laying service subject to tax.

10-46-50. Floor laying service subject to tax.The following service enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, is subject to the tax levied by this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified. Source: SL 1991, ch 108, §6.
SD Codified L § 10-46-51 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 46 - Use Tax|Section 10-46-51 - Exemption of large boats subject to excise tax.

10-46-51. Exemption of large boats subject to excise tax.Any large boat as defined by §32-3A-2 is hereby exempted from the tax imposed by this chapter if subject to the tax imposed by §32-3A-50. Source: SL 1993, ch 102, §15A; SL 2001, ch 56, §15.