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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-46

Restoration of revoked sales tax permit

Official textsdlegislature.gov

The secretary of revenue shall also have the power to restore such licenses after such revocation in his discretion.

Last amended: Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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 Repealed by SL 2010, ch 64, § 1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 Repealed by SL 2010, ch 64, § 4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 Repealed by SL 1982, ch 86, § 39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 Repealed by SL 1981, ch 106, § 1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 Repealed by SL 2017, ch 66, § 1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 Repealed by SL 2001, ch 56, § 14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 Repealed by SL 1995, ch 68, §§ 40, 41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 Repealed by SL 2004, ch 94, § 12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