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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-16

Time limitation for collection--Exceptions

Official textsdlegislature.gov

Unless a proceeding, audit, action, or jeopardy assessment is commenced to determine or collect the tax, the collection thereof is barred three years from the date the return reporting the tax is filed by or on behalf of the taxpayer. There is no bar to assessment or collection of taxes, penalty, or interest in the following instances:

# (1)

Any period for which a taxpayer fails to obtain or maintain a license or permit required to engage in the activity which results in the tax obligation;

# (2)

Any period for which a taxpayer fails to file a required return or report or files a fraudulent return or report;

# (3)

Any tax, penalty, or interest first legally due and payable within three years of the date of mailing of a notice of intent to audit; or

# (4)

Any period for which a taxpayer files a return reporting tax due and fails to remit the tax reported on the return in full.

Last amended: Source: SL 1986, ch 111 , § 16; SL 1994, ch 104 .

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In this chapter (40 sections)
  1. 10-59-1 · Application
  2. 10-59-2 · Definition of terms
  3. 10-59-3 · Notice of intent to audit defined
  4. 10-59-4 · Certificate of assessment defined
  5. 10-59-5 · Investigation and examination by secretary
  6. 10-59-6 · Penalty for failure to file return--Penalty reduced or…
  7. 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
  8. 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
  9. 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
  10. 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
  11. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  12. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  13. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  14. 10-59-14 · Injunction for performing activity without license or…
  15. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  16. 10-59-16 · Time limitation for collection--Exceptions
  17. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  18. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  19. 10-59-19 · Recovery of overpaid taxes--Time limitation
  20. 10-59-20 · Collection and payment of tax not to be restrained or…
  21. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  22. 10-59-22 · Determination of amount of tax overpayment by…
  23. 10-59-23 · Recovery refund paid to taxpayer
  24. 10-59-24 · Recovery refund--Interest included--Exception
  25. 10-59-25 · Application of subsequent sections
  26. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  27. 10-59-27 · Reliance on written advice--Inconsistent position by…
  28. 10-59-28 · Reduction or abatement of penalty or interest
  29. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  30. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  31. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  32. 10-59-32 · Electronic filing of returns, reports or remittances under…
  33. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  34. 10-59-34 · Costs paid by losing party if position not justified
  35. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  36. 10-59-36 · Authorizing to file returns or reports by electronic means
  37. 10-59-37 · Alternative methods for signing returns
  38. 10-59-38 · Promulgation of rules
  39. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  40. 10-59-40 · Filing of returns required whether or not gross receipts are…
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