Title 10, TAXATION

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 sheriff shall proceed to collect the tax,…

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engage in any form of business, who fails to obtain or maintain such license or permit or whose license or permit has been revoked and can…

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.

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 o…

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 o…

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.

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 ear…

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; (…

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 chapter. Source: SL 1986, ch 111 , § 20.

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 a taxpayer failing to provide information requ…

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; or (2) A ta…

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 mailed to the department on or before th…

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 o…

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.

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. The notice to the seller sh…

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 taxes, the seller uses either a p…

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.

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 wit…

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…

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 100…

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.

For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has…

The department shall release any lien upon the property of a taxpayer upon payment of all tax, penalty, and interest within thirty days of payment. Liens filed in error shall be so noted on the records of the register of deeds. The department shall be liable for any court costs a…

The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to…

The secretary may authorize any person required to file returns or reports and remit taxes or fees under chapters 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , 10-33A , and 10-62 , to remit the taxes or fees by electronic transmission. Any person required t…

Any return, report, or remittance which is required to be filed under the taxes specified in chapters 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , and 10-62 , is timely filed if mailed, postage prepaid, on or before the due date of the reporting p…

Any return, report, or remittance which is required to be filed under the taxes specified in § 10-59-1 , except as provided for in §§ 10-59-32 and 10-59-32.1 and chapter 10-47B , is timely filed if mailed, postage prepaid, on or before the due date of the reporting period, and is…

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 on or before the due date of the repo…

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 department's rei…

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. Pr…

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. Sourc…

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.

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 …

For the purposes of this chapter, the term, certificate of assessment, means any certificate issued by the secretary indicating tax, penalty, or interest due. The certificate indicates the type of tax due, the amount of tax due, and the period of time covered by the assessment. T…

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.

Any prior collection, appropriation, or distribution of the revenue consistent with the provisions of § 10-59-40 is hereby validated, ratified, and affirmed. Source: SL 2006, ch 61 , § 9.

The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the t…

Any person aggrieved by an order of the secretary issued pursuant to § 10-59-44 may, in writing, request a contested case hearing before the secretary. The written hearing request shall be received by the department within fourteen days from the date the order was mailed to the l…

The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , and that are delinquent in the payment of…

At least ninety days before the disclosure of the name of a delinquent person prescribed in § 10-59-46 , the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax deli…

No unpaid taxes are subject to disclosure described in § 10-59-46 if: (1) A written agreement for payment exists without default between the person and the department; or (2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or…

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.

The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1 , including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties. Source: SL 1986, ch 111 , § 5.

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.

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.

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.