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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-25

Application of subsequent sections

Official textsdlegislature.gov

The provisions of §§ 10-59-26 to 10-59-33 , inclusive, apply to those taxes enumerated in § 10-59-1 .

Last amended: Source: SL 1990, ch 100 , § 1.

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In this chapter (40 sections)
  1. 10-59-5 · Investigation and examination by secretary
  2. 10-59-6 · Penalty for failure to file return--Penalty reduced or…
  3. 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
  4. 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
  5. 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
  6. 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
  7. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  8. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  9. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  10. 10-59-14 · Injunction for performing activity without license or…
  11. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  12. 10-59-16 · Time limitation for collection--Exceptions
  13. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  14. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  15. 10-59-19 · Recovery of overpaid taxes--Time limitation
  16. 10-59-20 · Collection and payment of tax not to be restrained or…
  17. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  18. 10-59-22 · Determination of amount of tax overpayment by…
  19. 10-59-23 · Recovery refund paid to taxpayer
  20. 10-59-24 · Recovery refund--Interest included--Exception
  21. 10-59-25 · Application of subsequent sections
  22. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  23. 10-59-27 · Reliance on written advice--Inconsistent position by…
  24. 10-59-28 · Reduction or abatement of penalty or interest
  25. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  26. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  27. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  28. 10-59-32 · Electronic filing of returns, reports or remittances under…
  29. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  30. 10-59-34 · Costs paid by losing party if position not justified
  31. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  32. 10-59-36 · Authorizing to file returns or reports by electronic means
  33. 10-59-37 · Alternative methods for signing returns
  34. 10-59-38 · Promulgation of rules
  35. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  36. 10-59-40 · Filing of returns required whether or not gross receipts are…
  37. 10-59-41 · Prior compliance--Effect
  38. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  39. 10-59-44 · Revocation or cancellation of license for failure to file…
  40. 10-59-45 · Contested case hearing--Time for request--Appeal
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