There is a newer version of the South Dakota Codified Laws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
§10-43-51.1 Time allowed for determination of tax after fraudulent return--Time for payment.
SD Codified L § 10-43-51.1 (through 2011) What's This?
10-43-51.1. Time allowed for determination of tax after fraudulent return--Time for payment. If a taxpayer makes a fraudulent return in an attempt to evade the tax imposed by this chapter, the secretary of revenue may at any time 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 and the amount so determined shall be paid within ten days after the secretary gives notice thereof to the taxpayer by registered or certified mail.
Source: SL 1983, ch 83, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
