South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-44
Revocation or cancellation of license for failure to file return or remit tax
Official textsdlegislature.gov
The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1 , 10-45-27.3 , 10-45D-10.2 , 10-46-27.1 , 10-46A-1.8 , 10-46B-1.6 , 10-46E-7 , 10-52-18 , 10-52A-4.2 , or 10-62-4 , respectively, or any other reporting period authorized.
Source: view the official text
In this chapter (40 sections)
- 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 Repealed by SL 2007, ch 65, § 14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 Repealed by SL 2016, ch 68, §§ 1, 2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
- 10-59-48 · Unpaid taxes not subject to disclosure
- 10-59-49 · Publication of list of delinquent taxpayers
- 10-59-50 · Removal of name from list
- 10-59-51 · Good faith disclosure not a violation of other statutes
- 10-59-52 · Fee for collecting tax on behalf of another entity
- 10-59-53 · Definitions relating to automated sales suppression devices…
- 10-59-54 · Automated sales suppression devices and phantom-ware…
- 10-59-55 · Civil penalty for violation of § 10-59-54
- 10-59-56 · Liability for taxes, penalties, and interest
- 10-59-57 · Seizure of automated sales suppression device or…