South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-47B-73

Reasons for refusal to issue license

Official textsdlegislature.gov

The secretary may refuse to issue or renew a license required under this chapter for the following reasons:

# (1)

The application is filed by a person whose license at any time has been cancelled for cause by the secretary;

# (2)

The person has made false or misleading statements in the application;

# (3)

The application is filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause by the secretary;

# (4)

At the time of application for license renewal, the person is found to have been delinquent in the filing of tax returns or the payment of taxes twice or more during the preceding license year;

# (5)

The applicant was convicted of crime involving fuel tax or owes fuel tax, penalty or interest to this or another state;

# (6)

The secretary reasonably concludes that the applicant will not fulfill the applicant's fiduciary obligations to the state as a licensee. Such obligations include properly filing returns, maintaining records and the payment of tax; or

# (7)

The applicant fails to comply with any of the provisions of the chapter.
Upon such refusal, the applicant may request an administrative hearing before the secretary to review the application by submitting a written request to the secretary within fifteen days of the date of notification of the refusal.

Last amended: Source: SL 1995, ch 71 , § 73; SL 1996, ch 90 , § 25.

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