South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-27
Reliance on written advice--Inconsistent position by department
Any taxpayer who has received written advice from the Department of Revenue concerning the taxability of transactions shall be allowed to rely on such advice when filing tax returns. However, the taxpayer shall maintain a copy of the advice in the taxpayer's business records. The department may not maintain a position against a taxpayer which is inconsistent with a prior written opinion issued to the same taxpayer unless rescinded by the department, by a change in statutory law or reported case law, by a change in federal interpretation in cases if the department's written advice was predicated upon a federal interpretation or by a change in material facts or circumstances relating to the taxpayer. For the purposes of this section, written advice includes municipal boundary information, and zip codes and addresses located within municipalities provided by the department.
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In this chapter (40 sections)
- 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…
- 10-59-41 · Prior compliance--Effect
- 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
- 10-59-44 · Revocation or cancellation of license for failure to file…
- 10-59-45 · Contested case hearing--Time for request--Appeal
- 10-59-46 · Preparation of list of delinquent taxpayers
- 10-59-47 · Notice to delinquent taxpayer before publication