South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-42 — Secretary's certificate as prima facie evidence of failure to file return or pay tax

The certificate of the secretary of revenue to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.

Last amended: Source: SL 1939, ch 276 , § 15; SL 1953, ch 472 ; SL 1955, ch 420 ; SDC Supp 1960, § 57.4314; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text