South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-14
Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing
Any person who is required by law to obtain or maintain a license or permit issued or approved by the secretary to legally perform any act or engage in any form of business, who fails to obtain or maintain such license or permit or whose license or permit has been revoked and cancelled, may be enjoined from performing the act or engaging in the business. The secretary may petition a judge of the circuit court for the county where the licensed or permitted activity takes place for a temporary restraining order restraining that activity. The petition shall be verified by the secretary and set forth reasons why the petition should be granted. The petition shall include a certification by the secretary that a license or permit has not been obtained or maintained or has been revoked or cancelled after notice and hearing. Upon receipt of the petition and verification that the petition complies with this section, the circuit court judge shall issue a temporary restraining order restraining the person from engaging in the activity. The order shall have the effect of a temporary restraining order under chapter 21-8 . With at least three days notice to the parties, a hearing shall be held within five days from the granting of the temporary restraining order. The person being restrained shall be given an opportunity to show compliance with all lawful requirements for obtaining the license or permit. If the person shows compliance with all lawful requirements for obtaining the license or permit, including any bonding requirements, the temporary restraining order shall be dissolved. If the person does not show compliance with all lawful requirements for obtaining the license or permit, he shall be enjoined from engaging in the activity until all lawful requirements for obtaining the license or permit are met or further order of the court.
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In this chapter (40 sections)
- 10-59-1 · Application
- 10-59-2 · Definition of terms
- 10-59-3 · Notice of intent to audit defined
- 10-59-4 · Certificate of assessment defined
- 10-59-5 · Investigation and examination by secretary
- 10-59-6 · Penalty for failure to file return--Penalty reduced or…
- 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
- 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
- 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
- 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
- 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
- 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
- 10-59-13 · Issuance of distress warrant--Collection and remittance of…
- 10-59-14 · Injunction for performing activity without license or…
- 10-59-15 · Recovery of tax, penalty, or interest by action of debt
- 10-59-16 · Time limitation for collection--Exceptions
- 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
- 10-59-18 · Compliance with procedures for recovery of taxes paid…
- 10-59-19 · Recovery of overpaid taxes--Time limitation
- 10-59-20 · Collection and payment of tax not to be restrained or…
- 10-59-21 · Tax recovery claim forms provided by secretary--Information…
- 10-59-22 · Determination of amount of tax overpayment by…
- 10-59-23 · Recovery refund paid to taxpayer
- 10-59-24 · Recovery refund--Interest included--Exception
- 10-59-25 · Application of subsequent sections
- 10-59-26 · Appeal from additional tax assessment--Notification of right…
- 10-59-27 · Reliance on written advice--Inconsistent position by…
- 10-59-28 · Reduction or abatement of penalty or interest
- 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
- 10-59-30 · Release of tax lien--Erroneous liens--Costs
- 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
- 10-59-32 · Electronic filing of returns, reports or remittances under…
- 10-59-33 · Timely filing by mail of returns, reports or remittances for…
- 10-59-34 · Costs paid by losing party if position not justified
- 10-59-35 · Audit standards--List of proposed taxable items--Protest
- 10-59-36 · Authorizing to file returns or reports by electronic means
- 10-59-37 · Alternative methods for signing returns
- 10-59-38 · Promulgation of rules
- 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
- 10-59-40 · Filing of returns required whether or not gross receipts are…