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- SDCL § 10-59-22 · Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
- SDCL § 10-59-22.1 · Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
- SDCL § 10-59-23 · Recovery refund paid to taxpayer.
- SDCL § 10-59-24 · Recovery refund--Interest included--Exception.
- SDCL § 10-59-24.1 · Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
- SDCL § 10-59-24.2 · Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
- SDCL § 10-59-25 · Application of subsequent sections.
- SDCL § 10-59-26 · Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
- SDCL § 10-59-27 · Reliance on written advice--Inconsistent position by department.
- SDCL § 10-59-28 · Reduction or abatement of penalty or interest.
- SDCL § 10-59-29 · Evaluation of employees or imposition of quotas from revenue amount prohibited.
- SDCL § 10-59-30 · Release of tax lien--Erroneous liens--Costs.
- SDCL § 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.
- SDCL § 10-59-32 · Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
- SDCL § 10-59-32.1 · Timely filing by mail of returns, reports, or remittances under certain chapters.
- SDCL § 10-59-33 · Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
- SDCL § 10-59-33.1
- SDCL § 10-59-33.2 · Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
- SDCL § 10-59-34 · Costs paid by losing party if position not justified.
- SDCL § 10-59-35 · Audit standards--List of proposed taxable items--Protest.
- SDCL § 10-59-36 · Authorizing to file returns or reports by electronic means.
- SDCL § 10-59-37 · Alternative methods for signing returns.
- SDCL § 10-59-38 · Promulgation of rules.
- SDCL § 10-59-39
- SDCL § 10-59-40 · Filing of returns required whether or not gross receipts are subject to tax.
- SDCL § 10-59-41 · Prior compliance--Effect.
- SDCL § 10-59-42
- SDCL § 10-59-44 · Revocation or cancellation of license for failure to file return or remit tax.
- SDCL § 10-59-45 · Contested case hearing--Time for request--Appeal.
- SDCL § 10-59-46 · Preparation of list of delinquent taxpayers.
- SDCL § 10-59-47 · Notice to delinquent taxpayer before publication.
- SDCL § 10-59-48 · Unpaid taxes not subject to disclosure.
- SDCL § 10-59-49 · Publication of list of delinquent taxpayers.
- SDCL § 10-59-50 · Removal of name from list.
- SDCL § 10-59-51 · Good faith disclosure not a violation of other statutes.
- SDCL § 10-59-52 · Fee for collecting tax on behalf of another entity.
- SDCL § 10-59-53 · Definitions relating to automated sales suppression devices and phantom-ware.
- SDCL § 10-59-54 · Automated sales suppression devices and phantom-ware prohibited--Felony.
- SDCL § 10-59-55 · Civil penalty for violation of § 10-59-54.
- SDCL § 10-59-56 · Liability for taxes, penalties, and interest.
- SDCL § 10-59-57 · Seizure of automated sales suppression device or phantom-ware without warrant.
- SDCL § 10-60-1
- SDCL § 10-60-15
- SDCL § 10-61-1 · Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.
- SDCL § 10-61-2 · Secretary to provide refund claim forms and determine required documentation--Claim denial.
- SDCL § 10-61-3 · Refund request submission--Interest.
- SDCL § 10-61-4 · Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
- SDCL § 10-61-5 · Right to hearing upon denial of claim--Procedures.
- SDCL § 10-61-6 · Promulgation of rules concerning refunds.
- SDCL § 10-62-1 · Definitions.
- SDCL § 10-62-2 · Tax imposed on net revenues.
- SDCL § 10-62-3 · Collection and administration.
- SDCL § 10-62-4 · Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
- SDCL § 10-62-5 · Promulgation of rules.
- SDCL § 10-62-6 · Prohibited acts--Misdemeanor or felony.
- SDCL § 10-62-7 · Books and records--Inspection--Retention period.
- SDCL § 10-62-8 · Taxes credited to general fund.
- SDCL § 10-62-9 · Implementation upon receipt of medicaid state plan amendment.
- SDCL § 10-63-1
- SDCL § 10-63-2
- SDCL § 10-63-3
- SDCL § 10-63-4
- SDCL § 10-63-5
- SDCL § 10-63-6
- SDCL § 10-63-7
- SDCL § 10-63-8
- SDCL § 10-63-9
- SDCL § 10-64-1 · Legislative findings.
- SDCL § 10-64-2 · Certain sellers located outside of state required to collect and remit sales taxes--Criteria.
- SDCL § 10-64-2.1 · Registration and remittance--Timeframe.
- SDCL § 10-64-3 · Declaratory judgment action against out-of-state seller.
- SDCL § 10-64-4 · Injunction during pendency of declaratory judgment action.
- SDCL § 10-64-5 · Appeal to Supreme Court.
- SDCL § 10-64-6 · Prospective obligation to collect or remit tax.
- SDCL § 10-64-7 · Obligation to remit tax after injunction lifted or dissolved.
- SDCL § 10-64-8 · Procedure for recovery of taxes, penalties, or interest--Liability of purchaser for use tax unaffected.
- SDCL § 10-64-9
- SDCL § 10-65-1 · Definitions.
- SDCL § 10-65-2 · Marketplace defined.
- SDCL § 10-65-3 · Marketplace provider defined.
- SDCL § 10-65-4 · Marketplace seller defined.
- SDCL § 10-65-5 · Certain marketplace providers required to collect and remit sales tax--Criteria.
- SDCL § 10-65-5.1 · Registration and remittance--Timeframe.
- SDCL § 10-65-6 · Sale for resale.
- SDCL § 10-65-7 · Repealed.
- SDCL § 10-65-8 · Prospective obligation of marketplace provider to collect or remit tax.
- SDCL § 11-1-1
- SDCL § 11-1-3
- SDCL § 11-1-6
- SDCL § 11-1-15
- SDCL § 11-1-16
- SDCL § 11-2-1 · Definition of terms.
- SDCL § 11-2-1.1 · Aggrieved persons--Requirements.
- SDCL § 11-2-2 · Appointment of county planning commission--Number of members--Acting as zoning commission.
- SDCL § 11-2-3 · Term of office of appointed commission members--Removal for cause--Ex officio members.
- SDCL § 11-2-3.1 · Meetings of planning commission.
- SDCL § 11-2-3.2 · Per diem and expenses of commission.
- SDCL § 11-2-3.3 · Information furnished by public officials--Examinations and surveys--General powers of commission.
- SDCL § 11-2-4 · Employment of planning staff--Contracts for planning services.
- SDCL § 11-2-5 · Joint planning by counties--Sharing of expenses--Objectives of joint planning.