Section 10-61-6 – Promulgation of rules concerning refunds.
10-61-6. Promulgation of rules concerning refunds. The secretary of the Department of Revenue shall promulgate rules, pursuant to chapter 1-26, concerning the procedures for filing refund claims and the requirements necessary to qualify for a refund. Source: SL 2005, ch 86, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Section 10-59-48 – Unpaid taxes not subject to disclosure.
10-59-48. Unpaid taxes not subject to disclosure. No unpaid taxes are subject to disclosure described in §10-59-46 if: (1)A written agreement for payment exists without default between the person and the department; or (2)The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings. Source: […]
Section 10-59-49 – Publication of list of delinquent taxpayers.
10-59-49. Publication of list of delinquent taxpayers. The list described in §10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department. Source: SL 2012, ch 75, §4.
Section 10-59-50 – Removal of name from list.
10-59-50. Removal of name from list. The name of a person on the list described in §10-59-46 shall be removed within ten days after the delinquent debt payment has been processed by the department. Source: SL 2012, ch 75, §5.
Section 10-59-51 – Good faith disclosure not a violation of other statutes.
10-59-51. Good faith disclosure not a violation of other statutes. Any disclosure made by the secretary of revenue in a good faith effort to comply with §§10-59-46 to 10-59-50, inclusive, is not a violation of any statute prohibiting disclosure of taxpayer information. Source: SL 2012, ch 75, §6.
Section 10-59-52 – Fee for collecting tax on behalf of another entity.
10-59-52. Fee for collecting tax on behalf of another entity. For any tax collected by the department on behalf of another entity, the department may charge the entity an administrative fee for collecting the tax. Source: SL 2013, ch 57, §3.
Section 10-59-53 – Definitions relating to automated sales suppression devices and phantom-ware.
10-59-53. Definitions relating to automated sales suppression devices and phantom-ware. Terms used in §§10-59-53 to 10-59-57, inclusive, mean: (1)”Automated sales suppression device,” a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems; (2)”Electronic cash register,” a device that keeps a […]
Section 10-59-54 – Automated sales suppression devices and phantom-ware prohibited–Felony.
10-59-54. Automated sales suppression devices and phantom-ware prohibited–Felony. It is unlawful to knowingly own, sell, rent, lease, purchase, install, transfer, possess, use, access, design, manufacture, or program any automated sales suppression device or phantom-ware. A violation of this section is a Class 5 felony. Source: SL 2016, ch 69, §2.
Section 10-59-55 – Civil penalty for violation of §10-59-54.
10-59-55. Civil penalty for violation of §10-59-54. Any person convicted of a violation under §10-59-54 shall be assessed a civil penalty at the time of sentencing in addition to, and not in substitution for, any other penalties provided by law for the offense in the amount of ten thousand dollars for each return period in […]
Section 10-59-56 – Liability for taxes, penalties, and interest.
10-59-56. Liability for taxes, penalties, and interest. In addition to any civil or criminal penalty, any person violating §10-59-54 is liable for all sales and use tax, contractor’s excise tax, or any other tax imposed by title 10, including any municipal sales and use tax, and all associated penalties and interest due the state as […]