{"data":{"id":"us-sd/sdcl-10-45-26","jurisdiction":"us-sd","citation":"SDCL § 10-45-26","heading":"Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-26","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"be0a5e32e0ca41d9b80b7a162924725da5606be79a6453158ce854d25abfb730","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-25","next":"us-sd/sdcl-10-45-27"},"notice":"GroundRules: Original legal text. Not legal advice."}