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, […]
10-59-10. 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 […]
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, […]
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 […]
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 […]
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 […]
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.
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, […]
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 […]
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.
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. […]
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 […]
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 […]
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 […]
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; […]
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 […]
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. […]
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.
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. […]
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 […]
