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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-89

Failure to maintain records--Revocation of temporary license

Official textsdlegislature.gov

The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§ 10-45-85 to 10-45-89 , inclusive.

Last amended: Source: SL 1996, ch 82 , § 5; SL 2003, ch 66 , § 5.

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In this chapter (40 sections)
  1. 10-45-62 · Exemption of large boats subject to excise tax
  2. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  3. 10-45-64 · Exemption of gaming proceeds
  4. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  5. 10-45-67 · Exemption of natural gas transportation services by pipeline
  6. 10-45-68 · Exemption for the sale of credit card processing services
  7. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  8. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  9. 10-45-71 · Passenger transportation gross receipts tax…
  10. 10-45-72 · Inapplicability of tax
  11. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  12. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  13. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  14. 10-45-82 · Gross receipts from charge of interest exempted
  15. 10-45-83 · Pawnbrokers not eligible for exemption
  16. 10-45-84 · Fee or commission not subject to tax
  17. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  18. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  19. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  20. 10-45-88 · Review and audit of temporary vendors
  21. 10-45-89 · Failure to maintain records--Revocation of temporary license
  22. 10-45-90 · Exemption for gross receipts from certain rodeo services
  23. 10-45-91 · Admissions to rodeos and related activities taxable
  24. 10-45-92 · Allowable deductions for auctioneers
  25. 10-45-93 · Exemption for gross receipts from international sale of…
  26. 10-45-94 · Exemption for gross receipts from direct mail service
  27. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  28. 10-45-96 · Tax on gross receipts of professional employer…
  29. 10-45-97 · Professional employer organization defined
  30. 10-45-98 · Temporary help services not subject to § 10-45-96
  31. 10-45-99 · Definitions
  32. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  33. 10-45-101 · Requirements for extension
  34. 10-45-102 · Extension applies to full costs and installation fees
  35. 10-45-103 · Application for extension permit--Permit nontransferable
  36. 10-45-104 · Secretary to prescribe form and documentation requirements
  37. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  38. 10-45-106 · Right to hearing on denial of extension request
  39. 10-45-107 · Promulgation of rules regarding filing extensions
  40. 10-45-108 · Sourcing of sales and services
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