South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46B-15
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.
Source: view the official text
In this chapter (40 sections)
- 10-46A-14 · Restriction on application of rate increase
- 10-46A-15 · Contractor's excise tax license required--Application
- 10-46A-16 · Issuance of license--Assignment prohibited
- 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
- 10-46A-18 · Exemption for floor laying
- 10-46A-19 · Promulgation of rules
- 10-46B-1 · Tax imposed on receipts from certain realty improvement…
- 10-46B-2 · Prime contractors and subcontractors subject to tax
- 10-46B-3 · Total contract price as basis of tax
- 10-46B-4 · Gross receipts defined--Items not deductible
- 10-46B-5 · Improvement without contract taxable when sold within four…
- 10-46B-6 · Administration of tax--Sales tax provisions applicable
- 10-46B-7 · Report and payment of tax
- 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
- 10-46B-9 · Municipal tax on contractors--Rate--Restitution
- 10-46B-10 · Contractors may list excise and use taxes as separate line…
- 10-46B-11 · Personal liability of officers, managers, or partners of…
- 10-46B-12 · Prospective application of increases in tax
- 10-46B-13 · Contractor's excise tax license required--Application
- 10-46B-14 · Issuance of license--Assignment prohibited
- 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
- 10-46B-16 · Exemption for floor laying
- 10-46B-17 · Allocation of certain revenues to water and environment fund
- 10-46B-18 · Promulgation of rules
- 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
- 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
- 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
- 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
- 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
- 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
- 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
- 10-46E-4 · Farm machinery defined
- 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
- 10-46E-6 · Tax collection and administration
- 10-46E-7 · Filing of returns and payment of tax due
- 10-46E-8 · Application of chapters 10-45 and 10-46
- 10-46E-9 · Revenue deposited in general fund
- 10-46E-10 · Rental of fertilizer and pesticide devices…
- 10-46E-11 · Promulgation of rules
- 10-46E-12 · Prohibited acts--Misdemeanor or felony