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 10-59-33.2 – Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1–Exceptions.
10-59-33.2. Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1–Exceptions. For any return, report, or remittance which is filed under the taxes specified in §10-59-1, except as provided for in §§10-59-32 and 10-59-32.1 and chapters 10-43 and 10-47B, by electronic means, the return or report is timely if received […]
Section 10-59-34 – Costs paid by losing party if position not justified.
10-59-34. Costs paid by losing party if position not justified. If a court determines that the losing party has taken a position in an audit, hearing or appeal that was not substantially justified, the losing party shall reimburse the other party for all court costs and attorney fees associated with the hearing or appeal. The […]
Section 10-59-35 – Audit standards–List of proposed taxable items–Protest.
10-59-35. Audit standards–List of proposed taxable items–Protest. Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate […]
Section 10-59-36 – Authorizing to file returns or reports by electronic means.
10-59-36. Authorizing to file returns or reports by electronic means. The secretary may authorize any person required to file returns or reports under the chapters set forth in §10-59-1 and any other provision wherein the secretary is obligated to administer the collection of taxes or fees to file such returns or reports by electronic means. […]
Section 10-59-37 – Alternative methods for signing returns.
10-59-37. Alternative methods for signing returns. The secretary may prescribe alternative methods for the signing, subscribing, or verifying of a return, report, statement, or other document that shall have the same validity and consequences as the actual signing by the taxpayer. Source: SL 1995, ch 74, §2.
Section 10-59-38 – Promulgation of rules.
10-59-38. Promulgation of rules. The secretary may promulgate rules pursuant to chapter 1-26 concerning: (1)The procedure for filing an electronic tax return or report and for the payment of the tax due thereon; (2)The establishment of alternative methods for signing, subscribing, or verifying a tax return or report; (3)Determining prehearing and hearing procedures for the […]
Section 10-59-40 – Filing of returns required whether or not gross receipts are subject to tax.
10-59-40. Filing of returns required whether or not gross receipts are subject to tax. Any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross receipts subject to tax. Source: SL 2006, ch 61, §8.