South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-44
Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business
If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to § 10-46-22 , fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided, by order revoke the permit, if any, issued to such retailer under § 10-45-25 , or if such retailer is a corporation authorized to do business in this state, may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or rules. The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do business in this state, and shall issue a new permit only when such corporation has obtained from the secretary of revenue an order finding that said corporation has complied with its obligations under this chapter.
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In this chapter (40 sections)
- 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 Repealed by SL 2010, ch 64, § 1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 Repealed by SL 2010, ch 64, § 4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 Repealed by SL 1982, ch 86, § 39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 Repealed by SL 1981, ch 106, § 1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…
- 10-46-45 · Notice and hearing on revocation of permit or authority to…
- 10-46-46 · Restoration of revoked sales tax permit
- 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
- 10-46-48 · Revenue credited to general fund
- 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
- 10-46-50 · Floor laying service subject to tax
- 10-46-51 · Exemption of large boats subject to excise tax
- 10-46-52 · Exemption of gaming proceeds
- 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
- 10-46-55 · Exemption of natural gas transportation services by pipeline
- 10-46-56 · Exemption for the use of credit card processing services
- 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
- 10-46-58 · Passenger transportation tax imposed--Transportation within…
- 10-46-59 · Inapplicability of tax
- 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
- 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
- 10-46-62 · Gross receipts from charge of interest exempted
- 10-46-63 · Exemption for use of certain rodeo services
- 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…