There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-51 Time for determination of tax on failure to file return or list income--Time of payment.
SD Codified L § 10-43-51 (through 2011) What's This?
10-43-51. Time for determination of tax on failure to file return or list income--Time of payment. If the secretary of revenue discovers from the examination of the return or otherwise that the income of the taxpayer, or any portion of the income, has not been listed in the return, or that no return was filed when one was due, the secretary may at any time within five years after the time when the return was due, determine the correct amount of the tax together with interest and penalty as provided in § 10-59-6. The tax, interest, and penalty shall be paid within ten days after the secretary of revenue has given notice of the tax, interest, and penalty to the taxpayer by registered or certified mail.
Source: SDC 1939, § 57.2803 (2); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 105; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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