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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-17

Refusal to issue license for failure to pay tax--Bond

Official textsdlegislature.gov

The secretary of revenue may, at his discretion, refuse to issue a license to any person who is delinquent in payment of contractor's excise tax or use tax levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish bond to the state, or other adequate security, as security for payment of any contractor's excise tax and use tax that may become due, or require a bond or security as a condition precedent to continuing in business as a contractor.

Last amended: Source: SL 1989, ch 116 , § 3; 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. 10-46-72 · Relief from liability for failing to report tax at new…
  2. 10-46-73 · Exemption for nonprofit corporations created for fire…
  3. 10-46-74 · Exemption--Coaches
  4. 10-46-75 · Exemption--Certain services rendered to a partnership
  5. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  6. 10-46A-2 · Prime contractors and subcontractors subject to tax
  7. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  8. 10-46A-4 · Gross receipts defined--Items not deductible
  9. 10-46A-5 · Improvement without contract taxable when sold within four…
  10. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  11. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  12. 10-46A-8 · Report and payment of tax
  13. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  14. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  15. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  16. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  17. 10-46A-13 · Personal liability of officers, managers, or partners of…
  18. 10-46A-14 · Restriction on application of rate increase
  19. 10-46A-15 · Contractor's excise tax license required--Application
  20. 10-46A-16 · Issuance of license--Assignment prohibited
  21. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  22. 10-46A-18 · Exemption for floor laying
  23. 10-46A-19 · Promulgation of rules
  24. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  25. 10-46B-2 · Prime contractors and subcontractors subject to tax
  26. 10-46B-3 · Total contract price as basis of tax
  27. 10-46B-4 · Gross receipts defined--Items not deductible
  28. 10-46B-5 · Improvement without contract taxable when sold within four…
  29. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  30. 10-46B-7 · Report and payment of tax
  31. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  32. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  33. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  34. 10-46B-11 · Personal liability of officers, managers, or partners of…
  35. 10-46B-12 · Prospective application of increases in tax
  36. 10-46B-13 · Contractor's excise tax license required--Application
  37. 10-46B-14 · Issuance of license--Assignment prohibited
  38. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  39. 10-46B-16 · Exemption for floor laying
  40. 10-46B-17 · Allocation of certain revenues to water and environment fund
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