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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-35

Audit standards--List of proposed taxable items--Protest

Official textsdlegislature.gov

Any audit performed by the Department of Revenue shall be in accordance with generally accepted auditing standards as published by the American Institute of Certified Public Accountants in the publications entitled Statements on Auditing Standards in effect on January 1, 2017. Prior to the issuance of a certificate of assessment, the department shall furnish the taxpayer with a proposed list of taxable items. The list shall be in writing. The department shall hold a conference with the taxpayer to review the list of taxable items, and the taxpayer may in writing protest the inclusion of any of the proposed taxable items. The protest may be included in any appeal of the department's certificate of assessment.

Last amended: Source: SL 1994, ch 105 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 67 , § 1; SL 2015, ch 70 , § 1; SL 2018, ch 67 , § 1.

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In this chapter (40 sections)
  1. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  2. 10-59-16 · Time limitation for collection--Exceptions
  3. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  4. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  5. 10-59-19 · Recovery of overpaid taxes--Time limitation
  6. 10-59-20 · Collection and payment of tax not to be restrained or…
  7. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  8. 10-59-22 · Determination of amount of tax overpayment by…
  9. 10-59-23 · Recovery refund paid to taxpayer
  10. 10-59-24 · Recovery refund--Interest included--Exception
  11. 10-59-25 · Application of subsequent sections
  12. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  13. 10-59-27 · Reliance on written advice--Inconsistent position by…
  14. 10-59-28 · Reduction or abatement of penalty or interest
  15. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  16. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  17. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  18. 10-59-32 · Electronic filing of returns, reports or remittances under…
  19. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  20. 10-59-34 · Costs paid by losing party if position not justified
  21. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  22. 10-59-36 · Authorizing to file returns or reports by electronic means
  23. 10-59-37 · Alternative methods for signing returns
  24. 10-59-38 · Promulgation of rules
  25. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  26. 10-59-40 · Filing of returns required whether or not gross receipts are…
  27. 10-59-41 · Prior compliance--Effect
  28. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  29. 10-59-44 · Revocation or cancellation of license for failure to file…
  30. 10-59-45 · Contested case hearing--Time for request--Appeal
  31. 10-59-46 · Preparation of list of delinquent taxpayers
  32. 10-59-47 · Notice to delinquent taxpayer before publication
  33. 10-59-48 · Unpaid taxes not subject to disclosure
  34. 10-59-49 · Publication of list of delinquent taxpayers
  35. 10-59-50 · Removal of name from list
  36. 10-59-51 · Good faith disclosure not a violation of other statutes
  37. 10-59-52 · Fee for collecting tax on behalf of another entity
  38. 10-59-53 · Definitions relating to automated sales suppression devices…
  39. 10-59-54 · Automated sales suppression devices and phantom-ware…
  40. 10-59-55 · Civil penalty for violation of § 10-59-54
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