{"data":{"id":"us-sd/sdcl-10-59-44","jurisdiction":"us-sd","citation":"SDCL § 10-59-44","heading":"Revocation or cancellation of license for failure to file return or remit tax.","body":"The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1, 10-45-27.3, 10-45D-10.2, 10-46-27.1, 10-46A-1.8, 10-46B-1.6, 10-46E-7, 10-52-18, 10-52A-4.2, or 10-62-4, respectively, or any other reporting period authorized.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-44","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"60154ce9a82bbd1e5d645015de5c20ac76176fcfc6c40be3bc7ec0fa1d5d7bbb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-42","next":"us-sd/sdcl-10-59-45"},"notice":"GroundRules: Original legal text. Not legal advice."}