South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-7
Audits--Notice of intent to audit required--Consideration of papers not presented to auditor
The secretary may perform audits of the books and records of any person subject to tax in the chapters set out in § 10-59-1 . Unless the secretary determines that delay may jeopardize the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before commencement of the audit to the person to be audited. The thirty-day period may be waived by mutual consent of both parties. Any documents or records required to be kept by law to evidence reduction, deduction, or exemption from tax not prepared for presentation to the auditor within sixty days from the commencement date of the audit do not have to be considered by the auditor or the secretary. However, additional pertinent papers or documents shall be considered if all the following apply:
# (1)
The additional pertinent papers or documents are material;
# (2)
There were good reasons for failure to present other pertinent papers or documents as referenced in § 10-45-45 or 10-46-43 , within the prescribed time period; and
# (3)
The additional pertinent papers or documents are submitted within a reasonable time period prior to any hearing scheduled pursuant to § 10-59-9 .
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In this chapter (40 sections)
- 10-59-1 · Application
- 10-59-2 · Definition of terms
- 10-59-3 · Notice of intent to audit defined
- 10-59-4 · Certificate of assessment defined
- 10-59-5 · Investigation and examination by secretary
- 10-59-6 · Penalty for failure to file return--Penalty reduced or…
- 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…