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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-45

Notice and hearing on revocation of permit or authority to do business

Official textsdlegislature.gov

No order authorized in § 10-46-44 shall be made until the retailer is given an opportunity to be heard and show cause why such order should not be made, and shall be given ten days' notice of the time, place and purpose of such hearing. Such notice shall be served in the manner provided for service of summons in civil actions.

Last amended: Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316.

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In this chapter (40 sections)
  1. 10-46-25 · Securities deposited by retailer in lieu of bond
  2. 10-46-26 · Tax collected as debt of retailer
  3. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  4. 10-46-28 · Contents of return--Remittance
  5. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  6. 10-46-30 · Execution of retailers' returns
  7. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  8. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  9. 10-46-33 · Direct payment of tax by user
  10. 10-46-34 · Liability of user for tax--Returns and payments
  11. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  12. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  13. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  14. 10-46-38 · Failure to file return as misdemeanor
  15. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  16. 10-46-40 · Rules for administration--Uniformity of application
  17. 10-46-41 · Determination of tax by secretary in absence of correct…
  18. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  19. 10-46-43 · Records maintained by retailers and users--Examination and…
  20. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  21. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  22. 10-46-46 · Restoration of revoked sales tax permit
  23. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  24. 10-46-48 · Revenue credited to general fund
  25. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  26. 10-46-50 · Floor laying service subject to tax
  27. 10-46-51 · Exemption of large boats subject to excise tax
  28. 10-46-52 · Exemption of gaming proceeds
  29. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  30. 10-46-55 · Exemption of natural gas transportation services by pipeline
  31. 10-46-56 · Exemption for the use of credit card processing services
  32. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  33. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  34. 10-46-59 · Inapplicability of tax
  35. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  36. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  37. 10-46-62 · Gross receipts from charge of interest exempted
  38. 10-46-63 · Exemption for use of certain rodeo services
  39. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  40. 10-46-65 · Exemptions
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