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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-28

Reduction or abatement of penalty or interest

Official textsdlegislature.gov

Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.

Last amended: Source: SL 1990, ch 100 , § 4.

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In this chapter (40 sections)
  1. 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
  2. 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
  3. 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
  4. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  5. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  6. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  7. 10-59-14 · Injunction for performing activity without license or…
  8. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  9. 10-59-16 · Time limitation for collection--Exceptions
  10. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  11. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  12. 10-59-19 · Recovery of overpaid taxes--Time limitation
  13. 10-59-20 · Collection and payment of tax not to be restrained or…
  14. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  15. 10-59-22 · Determination of amount of tax overpayment by…
  16. 10-59-23 · Recovery refund paid to taxpayer
  17. 10-59-24 · Recovery refund--Interest included--Exception
  18. 10-59-25 · Application of subsequent sections
  19. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  20. 10-59-27 · Reliance on written advice--Inconsistent position by…
  21. 10-59-28 · Reduction or abatement of penalty or interest
  22. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  23. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  24. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  25. 10-59-32 · Electronic filing of returns, reports or remittances under…
  26. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  27. 10-59-34 · Costs paid by losing party if position not justified
  28. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  29. 10-59-36 · Authorizing to file returns or reports by electronic means
  30. 10-59-37 · Alternative methods for signing returns
  31. 10-59-38 · Promulgation of rules
  32. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  33. 10-59-40 · Filing of returns required whether or not gross receipts are…
  34. 10-59-41 · Prior compliance--Effect
  35. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  36. 10-59-44 · Revocation or cancellation of license for failure to file…
  37. 10-59-45 · Contested case hearing--Time for request--Appeal
  38. 10-59-46 · Preparation of list of delinquent taxpayers
  39. 10-59-47 · Notice to delinquent taxpayer before publication
  40. 10-59-48 · Unpaid taxes not subject to disclosure
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