{"data":{"id":"us-sd/sdcl-10-46-42","jurisdiction":"us-sd","citation":"SDCL § 10-46-42","heading":"Secretary's certificate as prima facie evidence of failure to file return or pay tax.","body":"The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-42","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"554994b1a15d5491f2165140fea234a3b1c2f127311c48fac3e7df31939c011a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-41","next":"us-sd/sdcl-10-46-43"},"notice":"GroundRules: Original legal text. Not legal advice."}