Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-59-51 Good faith disclosure not a violation of other statutes
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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.
Fee for collecting tax on behalf of another entity
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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.
SDCL § 10-59-53 Definitions relating to automated sales suppression devices and phantom-ware
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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 s…
SDCL § 10-59-54 Automated sales suppression devices and phantom-ware prohibited--Felony
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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.
SDCL § 10-59-55 SDCL 10-59-55
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Civil penalty for violation of §
SDCL § 10-59-56 Liability for taxes, penalties, and interest
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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 …
SDCL § 10-59-57 Seizure of automated sales suppression device or phantom-ware without warrant
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An automated sales suppression device or phantom-ware or any cash register or device containing an automated sales suppression device or phantom-ware is contraband and may be seized without a warrant by the secretary, agents or employees of the secretary, or any law enforcement o…
SDCL § 10-59-6.1 Interest assessed for failure to pay taxes when taxable transactions reported
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Any person required to file returns or reports under the chapters set out in § 10-59-1 , who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the asses…
SDCL § 10-59-7 Audits--Notice of intent to audit required--Consideration of papers not presented to auditor
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The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in §
SDCL § 10-59-8 Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing
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If the secretary determines that any taxpayer owes tax, penalty, or interest, the secretary shall issue a certificate of assessment and mail a copy of the certificate to the last known address of the taxpayer by certified mail. The certificate of assessment shall be deemed prima …
Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal
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Any taxpayer against whom a certificate of assessment is issued may in writing request a hearing before the secretary if the taxpayer believes that the assessment is based upon a mistake of fact or an error of law. The written request for hearing must be received by the secretary…