Title 10 — TAXATION

If requested by the secretary of revenue, the secretary of the Department of Transportation, a county commissioner, or a sheriff, the county treasurer shall issue a distress warrant against any person whose taxes are delinquent. Source: SL 1982, ch 107 , § 2; SL 1983, ch 103 , § …

The balance remaining due on any tax after deducting the net collections made by the sheriff, as shown by his return on the warrant, shall remain collectible as a tax with the same force and effect as before the warrant was issued, and subsequent distress warrants may be issued t…

Any surplus remaining after paying the taxes, penalty, interest, and costs shall be returned to the owner or, if the owner cannot be found, shall be deposited with the clerk of courts for the benefit of any person who may be entitled to it. Source: SL 1982, ch 107 , § 21; SL 2008…

The sheriff shall collect the following fees for collecting taxes: twenty-five dollars for making the sheriff's return on the sheriff's warrant of authority; fifty dollars for each levy; and the necessary costs of distress and sale. The fees and costs shall be collected from the …

On the first day of each month, the treasurer shall furnish the sheriff with a certified list of the fees, costs, and mileage provided for in § 10-56-22 , and the sheriff shall file this list with the county auditor as a bill against the county to be audited and paid as other cla…

A distress warrant may be issued to recover license plates or tags, issued pursuant to chapter 32-5 or 32-9 , if the purchaser purchased the license plates or paid the excise tax pursuant to chapter 32-5B or paid fees pursuant to chapter 32-3 with an insufficient funds or no acco…

Upon receipt of a distress warrant issued pursuant to § 10-56-24 , the sheriff shall immediately seize the license plates or tags. Source: SL 1983, ch 104 , § 3.

Any license plates or tags recovered pursuant to § 10-56-25 shall be kept by the county treasurer and may not be reissued except to the original purchaser upon payment. Source: SL 1983, ch 104 , § 4.

A county treasurer's distress warrant shall be addressed to the sheriff and be in substantially the following form: I hereby certify that taxes assessed against __________ in the sum of __________ dollars, are unpaid. I desire that the taxes be collected, and I authorize and dire…

The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. The warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the warrant and to collect the tax by seizure of the person's property in an amount suff…

No property is exempt from seizure except property absolutely exempt from execution under chapters 43-31 and 43-45 . Source: SL 1982, ch 107 , § 5.

Upon receipt of a distress warrant from the county treasurer showing delinquent taxes, the sheriff shall, without delay, diligently proceed, in accordance with §§ 10-56-8 to 10-56-21 , inclusive, to collect all taxes shown to be delinquent by each distress warrant. Failure by the…

If any sheriff fails to proceed in the collection of delinquent taxes as provided by § 10-56-6 , the state's attorney of that county, or the attorney general upon the affidavit of the secretary of revenue or the board of county commissioners, shall institute special proceedings i…

Before seizing any property, the sheriff shall ascertain from the records of the Office of the Register of Deeds, the amount of any mortgages, conditional sales contracts, or other liens upon the property, and also the names and addresses of the lien holders. If the assessment bl…

In making the seizure of property, the sheriff shall first seize property that is not encumbered by any lien of record. The sheriff may seize encumbered property if, after due diligence, the sheriff is unable to collect the tax from unencumbered property. Source: SL 1982, ch 107 …

Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8; SL 2026, ch 48 , § 5, eff. July 1, 2027.

There is imposed upon owners and operators a special amusement excise tax of four and two-tenths percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant t…

For the purposes of this chapter, a mechanical or electronic amusement device is any coin or bill operated: (1) Pool table; (2) Foosball table; (3) Air hockey table; (4) Arcade game; (5) Shooting gallery game; (6) Dart board; (7) Pinball machine; or (8) Jukebox. Source: SL 2021, …

Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence. Source: SL 1985, ch 87 , § 13; SL 2021, ch 53 ,…

Video lottery machines licensed pursuant to § 42-7A-41 are exempt from the tax imposed by this chapter. There is specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from video lottery machines licensed pu…

There are specifically exempted from the provisions of this chapter and from the computation of the tax imposed by it gross proceeds of gaming allowed by chapter 42-7B . Source: SL 1994, ch 331 , § 4.

The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes through a vending machine. Source: SL 2012, ch 67 , § 2.

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning record-keeping requirements. Source: SL 1995, ch 53 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 14.

Source: SL 1985, ch 87 , § 5; SL 2021, ch 53 , § 3.

Source: SL 1986, ch 110 , § 1; SL 2021, ch 53 , § 4.

Source: SL 1986, ch 110 , § 2; SL 2021, ch 53 , § 5.

No political subdivision of this state may require any permits, licenses, permit fees, or license fees for the operation of any amusement device. No political subdivision of this state may impose any municipal sales or use tax upon the sale or the operation of any amusement devic…

The tax imposed under this chapter shall be collected and administered by the Department of Revenue. The secretary of revenue shall ensure that all amusement machines that are available to the public are taxed. Source: SL 1985, ch 87 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; …

The tax generated by this chapter must be deposited in the general fund. Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8. Effective July 1, 2027

Source: SL 1985, ch 87 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 128; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 9.

Source: SL 1985, ch 87 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 10.

Source: SL 1985, ch 87 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 11.

All tax collection and enforcement provisions of chapter 10-45 , including penalty and interest, apply to this chapter where applicable. Source: SL 1985, ch 87 , § 12.

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 , 1…

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 is not made, a lien may be filed and a distress warra…

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, or judgment creditors for value an…

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 of lien was received; (4) The amount of the…

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 §

10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery. 10-59-21 Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information. 10-59-22 Determination of …

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…