Refusal of permit to delinquent taxpayer--Bond to secure payment of tax

The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer. Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61 , §§ 2, 10, eff. Feb. 6, 2006. 10-45-27.1. Repealed by SL 2006, ch 61 , § 10, eff. Feb. 6, 2006.