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 10-59-24.1 – 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. […]
Section 10-59-24.2 – Notice requesting refund of over-collected sales or use taxes–Presumption of reasonable business practice.
10-59-24.2. Notice requesting refund of over-collected sales or use taxes–Presumption of reasonable business practice. In connection with a purchaser’s written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to §10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use […]
Section 10-59-25 – Application of subsequent sections.
10-59-25. Application of subsequent sections. The provisions of §§10-59-26 to 10-59-33, inclusive, apply to those taxes enumerated in §10-59-1. Source: SL 1990, ch 100, §1.
Section 10-59-26 – Appeal from additional tax assessment–Notification of right to appeal–Hearing examiner.
10-59-26. Appeal from additional tax assessment–Notification of right to appeal–Hearing examiner. Any taxpayer against whom additional tax has been assessed may appeal before an impartial hearing examiner. Written notification of the appeal rights shall be given by the secretary and shall accompany each certificate of assessment. The notice shall set forth the time period within […]
Section 10-59-27 – Reliance on written advice–Inconsistent position by department.
10-59-27. Reliance on written advice–Inconsistent position by department. Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer’s business records. The department may […]
Section 10-59-28 – Reduction or abatement of penalty or interest.
10-59-28. Reduction or abatement of penalty or interest. Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability. Source: SL 1990, ch […]
Section 10-59-29 – Evaluation of employees or imposition of quotas from revenue amount prohibited.
10-59-29. Evaluation of employees or imposition of quotas from revenue amount prohibited. The amount of revenue collected or assessed by the department may not be used: (1)To evaluate individual officers or employees; or (2)To impose or suggest production quotas or goals. Source: SL 1990, ch 100, §5.