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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-26 Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
Universal Citation: SD Codified L § 10-45-26 (2017)
10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.
Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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