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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-44 Revocation or cancellation of license for failure to file return or remit tax.
Universal Citation: SD Codified L § 10-59-44 (2017)
10-59-44. Revocation or cancellation of license for failure to file return or remit tax. 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.
Source: SL 2010, ch 69, § 1; SL 2017, ch 65, § 17.
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