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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-72

Relief from liability for failing to report tax at new rate--Conditions

Official textsdlegislature.gov

A retailer is relieved of any liability for failing to report a tax pursuant to this chapter at the new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of the rate change if:

# (1)

The retailer reported the tax at the immediately preceding effective rate; and

# (2)

The retailer's failure to report at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
This section does not apply if the retailer fraudulently failed to report the tax at the new rate.

Last amended: Source: SL 2010, ch 60 , § 2.

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In this chapter (40 sections)
  1. 10-46-51 · Exemption of large boats subject to excise tax
  2. 10-46-52 · Exemption of gaming proceeds
  3. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  4. 10-46-55 · Exemption of natural gas transportation services by pipeline
  5. 10-46-56 · Exemption for the use of credit card processing services
  6. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  7. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  8. 10-46-59 · Inapplicability of tax
  9. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  10. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  11. 10-46-62 · Gross receipts from charge of interest exempted
  12. 10-46-63 · Exemption for use of certain rodeo services
  13. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  14. 10-46-65 · Exemptions
  15. 10-46-66 · Retail sales include auctions, consignments, products…
  16. 10-46-67 · Department authorized to issue direct payment permits to…
  17. 10-46-68 · Exemption for lodging house or hotel membership fees
  18. 10-46-69 · Tax on use of certain mobile telecommunications services
  19. 10-46-70 · Exemption of receipts received by the state and political…
  20. 10-46-71 · Exemption for sale of coins, currency, or bullion
  21. 10-46-72 · Relief from liability for failing to report tax at new…
  22. 10-46-73 · Exemption for nonprofit corporations created for fire…
  23. 10-46-74 · Exemption--Coaches
  24. 10-46-75 · Exemption--Certain services rendered to a partnership
  25. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  26. 10-46A-2 · Prime contractors and subcontractors subject to tax
  27. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  28. 10-46A-4 · Gross receipts defined--Items not deductible
  29. 10-46A-5 · Improvement without contract taxable when sold within four…
  30. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  31. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  32. 10-46A-8 · Report and payment of tax
  33. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  34. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  35. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  36. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  37. 10-46A-13 · Personal liability of officers, managers, or partners of…
  38. 10-46A-14 · Restriction on application of rate increase
  39. 10-46A-15 · Contractor's excise tax license required--Application
  40. 10-46A-16 · Issuance of license--Assignment prohibited
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