Section 10-62-8 – Taxes credited to general fund.
10-62-8. Taxes credited to general fund. Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota. Source: SL 2007, ch 69, §8.
Section 10-62-9 – Implementation upon receipt of medicaid state plan amendment.
10-62-9. Implementation upon receipt of medicaid state plan amendment. The tax implemented under §10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services. Source: SL 2007, ch 69, §9.
Section 10-63-3 – Notice on website–Notice in catalog.
10-63-3. Notice on website–Notice in catalog. The notice required by §10-63-2 on a website shall occur on a page necessary to facilitate the applicable transaction. The notice shall be sufficient if the noncollecting retailer provides a prominent linking notice that reads as follows: “See important South Dakota sales and use tax information regarding the tax […]
Section 10-59-44 – Revocation or cancellation of license for failure to file return or remit tax.
10-59-44. Revocation or cancellation of license for failure to file return or remit tax. The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a […]
Section 10-61-3 – Refund request submission–Interest.
10-61-3. Refund request submission–Interest. Any person requesting a refund pursuant to §§10-61-1 to 10-61-6, inclusive, shall submit a request for a refund on a form provided by the Department of Revenue. The request shall be submitted pursuant to §10-59-19. No interest may be paid on the refund amount. Source: SL 2005, ch 86, §3; SL […]
Section 10-59-45 – Contested case hearing–Time for request–Appeal.
10-59-45. Contested case hearing–Time for request–Appeal. Any person aggrieved by an order of the secretary issued pursuant to §10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the licensee by certified […]
Section 10-61-4 – Claim rejection upon fraudulent presentation or failure to meet conditions–Debt–Lien.
10-61-4. Claim rejection upon fraudulent presentation or failure to meet conditions–Debt–Lien. If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of §10-61-1, then the claim may be rejected in its entirety; and all sums previously refunded to the […]
Section 10-59-46 – Preparation of list of delinquent taxpayers.
10-59-46. Preparation of list of delinquent taxpayers. The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and §32-5B-20, and that are delinquent in the payment of tax for chapters […]
Section 10-61-5 – Right to hearing upon denial of claim–Procedures.
10-61-5. Right to hearing upon denial of claim–Procedures. Any person aggrieved by the denial in whole or in part of a refund claimed under §§10-61-1 to 10-61-6, inclusive, may within thirty days after service of the notice of such denial by the secretary of the Department of Revenue, demand and is entitled to a hearing, […]
Section 10-59-47 – Notice to delinquent taxpayer before publication.
10-59-47. Notice to delinquent taxpayer before publication. At least ninety days before the disclosure of the name of a delinquent person prescribed in §10-59-46, the secretary of revenue shall mail a written notice to the delinquent person at that person’s last known address informing the person that the failure to resolve the tax delinquency could […]