South Dakota Statutes
§ 10-46-44 — Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.
If any retailer maintaining a place of business in this state, who is authorized to collect the tax imposed pursuant to § 10-46-22 , fails to comply with any of the provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided, by order revoke the permit, if any, issued to such retailer under § 10-45-25 , or if such retailer is a corporation authorized to do business in this state, may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or rules. The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do b
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South Dakota § 10-46-44 (Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate authority to do business.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1939, ch 276, § 19; SDC Supp 1960, § 57.4316; SL 1987, ch 82, § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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