South Dakota Statutes
§ 10-45-26 — Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.
South Dakota § 10-45-26
This text of South Dakota § 10-45-26 (Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-26 (2026).
Text
The secretary of revenue may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.
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Legislative History
SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-45-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-26.