{"data":{"id":"us-sd/sdcl-10-59-28","jurisdiction":"us-sd","citation":"SDCL § 10-59-28","heading":"Reduction or abatement of penalty or interest.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"896342d3b463d84a499c84622edbc9ede9b48fc4f14c817df09843b07942fd8a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-27","next":"us-sd/sdcl-10-59-29"},"notice":"GroundRules: Original legal text. Not legal advice."}