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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-73

Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer

Official textsdlegislature.gov

The payment of the tax levied by this chapter is, in addition to all other licenses and taxes imposed by the laws of this state, a condition precedent to the engaging or continuing to engage in a business or occupation within this state. Default in the payment of taxes as provided in this chapter constitutes cause for injunction in any court of competent jurisdiction upon application of the secretary of revenue for an order and judgment restraining and enjoining any delinquent taxpayer from engaging or continuing to engage in an occupation or business within this state.

Last amended: Source: SDC 1939, § 57.2904; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 115; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  2. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  3. 10-43-34 · Final return on dissolution
  4. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  5. 10-43-36 · Consolidated report of related corporations
  6. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  7. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  8. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  9. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  10. 10-43-46 · False or fraudulent return or information with intent to…
  11. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  12. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  13. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  14. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  15. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  16. 10-43-52 · 10-43-52, 10-43-53. Superseded
  17. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  18. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  19. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  20. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  21. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  22. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  23. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  24. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  25. 10-43-73 · Tax payment as condition precedent to doing…
  26. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  27. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
  28. 10-43-76 · Percentage of proceeds retained by state--Payment of…
  29. 10-43-77 · Apportionment of funds among taxing subdivisions
  30. 10-43-78 · 10-43-78. Repealed by SL 2016, ch 62, § 29
  31. 10-43-79 · 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3
  32. 10-43-82 · 10-43-82. Repealed by SL 2016, ch 62, § 30
  33. 10-43-83 · 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10
  34. 10-43-88 · Financial institution authorized to engage in trust business
  35. 10-43-89 · Tax on financial institutions engaging in trust business
  36. 10-43-90 · Determining minimum tax imposed upon financial institutions…
  37. 10-43-91 · Tax on trustee of extended term trust
  38. 10-43-92 · Extended term trust defined
  39. 10-43-93 · 10-43-93. Repealed by SL 2009, ch 39, § 13
  40. 10-43-94 · Entities exempt from payment of tax
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