reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-10 - Service of distress warrant--Notice of levy.

10-56-10. Service of distress warrant--Notice of levy.
The warrant is deemed executed by serving a copy of it together with the notice of levy on the owner of the property or, if the owner cannot be conveniently found, by serving a copy of it on the person from whose possession the property is taken or by mailing copies of the warrant to the last known address of the owner. If no one in possession can be found, nor an address of the owner can be ascertained, then the warrant shall be executed by seizure of the property and by posting a copy of the distress warrant and the notice of levy on the bulletin board established pursuant to §17-3-1.
Source:
SL 1982, ch 107, §10; SL 2008, ch 37, §120.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-11 - Sale of property which cannot be moved--Filing of notice of levy.

10-56-11. Sale of property which cannot be moved--Filing of notice of levy.
If the property consists of property which cannot be practicably or conveniently moved, the sheriff may hold the property and conduct the sale at the place where the property is located. In that case, in addition to the service and notice specified in §10-56-10, the sheriff shall file a copy of his notice of levy in the Office of the Register of Deeds of the county, along with the name of the person against whom the distress warrant was issued, the description of the property, the amount of the tax claim and a description of the real estate where the property is located.
Source:
SL 1982, ch 107, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-12 - Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.

10-56-12. Sale of property seized--Time for sale--Notice of sale--Notice to encumbrancers.
The sheriff shall, without delay, fix a time and place for sale of the property seized, which may not be less than ten nor more than thirty days after the seizure. The place may be at any public place in the county or where the property is located if the property cannot be conveniently moved. Notice of the sale shall be given by posting the notice in three public places in the county, at least ten days before the date of the sale. The notice shall state the time and place of the sale, the name of the person against whom the distress warrant was issued, a description of the property, and the amount of the tax claim. The notice shall identify the particular taxes for which the sale is to be made and shall refer to the warrant under which the sale is to be held. Copies of the notice shall also be mailed to all encumbrancers of record at their addresses shown in the encumbrances. If no address appears in the encumbrances, mailing the notice is not required. The failure to mail notice does not invalidate the sale, but the encumbrancer has recourse against the sheriff for any damage the encumbrancer may show.
Source:
SL 1982, ch 107, §12; SL 2008, ch 37, §121.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-13 - Payment of tax before sale--Release of property to owner.

10-56-13. Payment of tax before sale--Release of property to owner.
If, after the seizure and any time before sale, the property owner, or any interested person, or anyone in the owner's or the interested person's behalf, pays the sheriff the amount of the tax with the legal interest, penalty, and costs that are due, then the levy or seizure is abated. The property shall be released to the owner, at the place it may then be and a receipt shall be given for the taxes paid.
Source:
SL 1982, ch 107, §13; SL 2008, ch 37, §122.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-14 - Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.

10-56-14. Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor.
Source:
SL 1982, ch 107, §14; SL 2008, ch 37, §123.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-15 - Sale of property at public auction to highest bidder--Transfer of title.

10-56-15. Sale of property at public auction to highest bidder--Transfer of title.
If the tax, penalty, interest, and costs are not paid before the time fixed for the sale, the sheriff shall sell the property or so much thereof as may be necessary, at the time and place fixed in the notice, at public auction to the highest bidder for cash. The sale is absolute and without right of redemption. The sheriff shall give to the purchaser, if demanded, a bill or certificate of the sale which transfers the property to the purchaser with the same legal effect as if executed by the owner. All public officials, departments of the state, or any of its subdivisions, and the courts thereof shall accept that bill or certificate as evidence of title.
Source:
SL 1982, ch 107, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-16 - Adjournment of sale if no bidders.

10-56-16. Adjournment of sale if no bidders.
The sheriff may adjourn the sale at least once if there are no bidders. The adjournment shall be made by public announcement at the time and place of sale by posting notice at that time and place.
Source:
SL 1982, ch 107, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-17 - Property not sold for want of bidders--Return.

10-56-17. Property not sold for want of bidders--Return.
If the property cannot be sold for want of bidders, the sheriff shall return the property to the possession of the person from whom or to the place where the sheriff took the property, and the taxes shall be returned as unpaid.
Source:
SL 1982, ch 107, §17; SL 2008, ch 37, §124.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-18 - Returns of sheriff on distress warrants--Contents of returns.

10-56-18. Returns of sheriff on distress warrants--Contents of returns.
The sheriff shall make returns to the county treasurer on all distress warrants as soon as executed, and at least three months after the date of issue of the warrant. The returns shall state the amounts, if any, that have been collected upon the warrant or that, upon diligent search, no property could be found to collect the tax. The returns shall show the number of miles actually and necessarily traveled in executing each warrant and the number of warrants executed on each trip. If a sale was made under any warrant, the sheriff shall show the procedure used for the sale, including the giving of notice as required and the time and place of the sale, names, amounts bid and paid by purchasers, and the property sold to each.
Source:
SL 1982, ch 107, §18; SL 2008, ch 37, §125.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-19 - Amount collected turned over to county treasurer.

10-56-19. Amount collected turned over to county treasurer.
At the time of making each return, the sheriff shall turn over to the county treasurer the full amount collected together with his duplicate receipt and shall receive a receipt from the treasurer for the same.
Source:
SL 1982, ch 107, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-20 - Balance due on tax after sheriff's collections--Remedies for collection.

10-56-20. Balance due on tax after sheriff's collections--Remedies for collection.
The balance remaining due on any tax after deducting the net collections made by the sheriff, as shown by his return on the warrant, shall remain collectible as a tax with the same force and effect as before the warrant was issued, and subsequent distress warrants may be issued therefor or other remedies for collection invoked.
Source:
SL 1982, ch 107, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 56 - Collection Of Delinquent Taxes › Section 10-56-21 - Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.

10-56-21. Surplus after sheriff's collections--Payment to owner or deposit with clerk of courts.
Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it.
Source:
SL 1982, ch 107, §21; SL 2008, ch 37, §126.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 58 - Amusement Device Tax › Section 10-58-1 - Gross receipts tax imposed--Amusement device operation--Application.

10-58-1. Gross receipts tax imposed--Amusement device operation--Application.
There is imposed upon owners and operators a special amusement excise tax of four and two-tenths percent of the gross receipts from the sale or 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; SL 2023, ch 32, §16
; SL 2023, ch 36, §1
.
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Effective July 1, 2027
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10-58-1. Gross receipts tax imposed--Amusement device operation--Application.
There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or 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; SL 2023, ch 32, §16; SL 2023, ch 36, §1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, 10-50C, 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 §§10-50-61, 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; SL 2022, ch 66, §14; SL 2023, ch 37, §1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.