South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-25
Securities deposited by retailer in lieu of bond
Official textsdlegislature.gov
In lieu of such bond, securities approved by the secretary of revenue, in such amount as he may prescribe, may be deposited with him, which securities shall be kept in the custody of the secretary of revenue and may be sold by him at public or private sale, without notice to the depositor thereof, if it becomes necessary to do so in order to recover any tax or penalties due. Upon any such sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.
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In this chapter (40 sections)
- 10-46-2 · Tax on tangible personal property purchased for use in…
- 10-46-3 · Tax on tangible personal property and electronically…
- 10-46-4 · Tax imposed on person using property
- 10-46-5 · Contractors and subcontractors taxed on property used in…
- 10-46-6 · Exemption of property and services subject to sales tax
- 10-46-7 · Constitutional exemptions from tax--Property of public…
- 10-46-8 · Exemption of property brought in for personal use of…
- 10-46-9 · Exemption of raw material, parts and newsprint for…
- 10-46-13 · 10-46-13. Repealed by SL 1985, ch 241, § 20
- 10-46-14 · Exemption of commodities otherwise taxed
- 10-46-15 · Exemption of property of educational institutions and…
- 10-46-16 · Exemption of livestock, poultry, ostriches, emus, or rheas…
- 10-46-17 · Exemption of motor fuel used for agricultural purposes
- 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
- 10-46-19 · Manner of collection of tax
- 10-46-20 · Collection of tax by retailer maintaining place of business…
- 10-46-21 · Semiannual report of sales by retailer maintaining place of…
- 10-46-22 · Permit for collection of tax by retailer not maintaining…
- 10-46-23 · Collection and remittance of tax by retailer
- 10-46-24 · Surety bond filed by retailer
- 10-46-25 · Securities deposited by retailer in lieu of bond
- 10-46-26 · Tax collected as debt of retailer
- 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
- 10-46-28 · Contents of return--Remittance
- 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
- 10-46-30 · Execution of retailers' returns
- 10-46-31 · Amounts of tax paid on conditional sales or installment…
- 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
- 10-46-33 · Direct payment of tax by user
- 10-46-34 · Liability of user for tax--Returns and payments
- 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
- 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
- 10-46-37 · False or fraudulent return in attempt to evade tax as…
- 10-46-38 · Failure to file return as misdemeanor
- 10-46-39 · Administration and enforcement--Sales tax procedural and…
- 10-46-40 · Rules for administration--Uniformity of application
- 10-46-41 · Determination of tax by secretary in absence of correct…
- 10-46-42 · Secretary's certificate as prima facie evidence of failure…
- 10-46-43 · Records maintained by retailers and users--Examination and…
- 10-46-44 · Revocation of retailer's sales tax permit on failure to…