South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45-105
Fraudulent claim--Tax due constitutes lien in favor of state
Official textsdlegislature.gov
If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§ 10-45-99 to 10-45-107 , inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the business and may be recovered in an action of debt.
Source: view the official text
In this chapter (40 sections)
- 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
- 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
- 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
- 10-45-88 · Review and audit of temporary vendors
- 10-45-89 · Failure to maintain records--Revocation of temporary license
- 10-45-90 · Exemption for gross receipts from certain rodeo services
- 10-45-91 · Admissions to rodeos and related activities taxable
- 10-45-92 · Allowable deductions for auctioneers
- 10-45-93 · Exemption for gross receipts from international sale of…
- 10-45-94 · Exemption for gross receipts from direct mail service
- 10-45-95 · Materials purchased by locksmiths are purchases for resale
- 10-45-96 · Tax on gross receipts of professional employer…
- 10-45-97 · Professional employer organization defined
- 10-45-98 · Temporary help services not subject to § 10-45-96
- 10-45-99 · Definitions
- 10-45-100 · Extension for remitting sales and use tax on manufacturing…
- 10-45-101 · Requirements for extension
- 10-45-102 · Extension applies to full costs and installation fees
- 10-45-103 · Application for extension permit--Permit nontransferable
- 10-45-104 · Secretary to prescribe form and documentation requirements
- 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
- 10-45-106 · Right to hearing on denial of extension request
- 10-45-107 · Promulgation of rules regarding filing extensions
- 10-45-108 · Sourcing of sales and services
- 10-45-109 · Registration and tax collection does not create nexus for…
- 10-45-110 · Exemption for sale of coins, currency, or bullion
- 10-45-111 · Relief from liability for failing to collect tax at new…
- 10-45-112 · Exemption for nonprofit corporations created for fire…
- 10-45-113 · Exemption for small sales by minors
- 10-45-114 · Exemption--Coaches
- 10-45A-1 · Definition of terms
- 10-45A-2 · Refund of sales and service tax to elderly and disabled…
- 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
- 10-45A-4 · Relief limited to one claimant per household--Secretary to…
- 10-45A-5 · Refund amounts for single-member households
- 10-45A-6 · Refund amounts for multiple-member households
- 10-45A-7 · Secretary to prepare table
- 10-45A-8 · Deadline for claims--Forms and assistance from county…
- 10-45A-9 · Claim computed by department at election of claimant
- 10-45A-10 · Documentary evidence with claim