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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-31

Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort

Official textsdlegislature.gov

The secretary may reduce or abate the taxes, interest, and penalty relating to certain transactions in cases where the taxpayer can show that there is bona fide misunderstanding of the application of the taxes to the transactions, and that the taxpayer made a good faith effort to determine the taxability of the transactions through communications with the department.

Last amended: Source: SL 1990, ch 100 , § 7; SL 2014, ch 66 , § 1.

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In this chapter (40 sections)
  1. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  2. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  3. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  4. 10-59-14 · Injunction for performing activity without license or…
  5. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  6. 10-59-16 · Time limitation for collection--Exceptions
  7. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  8. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  9. 10-59-19 · Recovery of overpaid taxes--Time limitation
  10. 10-59-20 · Collection and payment of tax not to be restrained or…
  11. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  12. 10-59-22 · Determination of amount of tax overpayment by…
  13. 10-59-23 · Recovery refund paid to taxpayer
  14. 10-59-24 · Recovery refund--Interest included--Exception
  15. 10-59-25 · Application of subsequent sections
  16. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  17. 10-59-27 · Reliance on written advice--Inconsistent position by…
  18. 10-59-28 · Reduction or abatement of penalty or interest
  19. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  20. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  21. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  22. 10-59-32 · Electronic filing of returns, reports or remittances under…
  23. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  24. 10-59-34 · Costs paid by losing party if position not justified
  25. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  26. 10-59-36 · Authorizing to file returns or reports by electronic means
  27. 10-59-37 · Alternative methods for signing returns
  28. 10-59-38 · Promulgation of rules
  29. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  30. 10-59-40 · Filing of returns required whether or not gross receipts are…
  31. 10-59-41 · Prior compliance--Effect
  32. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  33. 10-59-44 · Revocation or cancellation of license for failure to file…
  34. 10-59-45 · Contested case hearing--Time for request--Appeal
  35. 10-59-46 · Preparation of list of delinquent taxpayers
  36. 10-59-47 · Notice to delinquent taxpayer before publication
  37. 10-59-48 · Unpaid taxes not subject to disclosure
  38. 10-59-49 · Publication of list of delinquent taxpayers
  39. 10-59-50 · Removal of name from list
  40. 10-59-51 · Good faith disclosure not a violation of other statutes
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