South Dakota § 10-59-1 Application.

South Dakota Statutes

§ 10-59-1 — Application.

South Dakota·Title 10 TAXATION·Ch. 10-57 UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A , 10-39 , 10-39 A, 10-39 B, 10-43 , 10-45 , 10-45 D, 10-46 , 10-46 A, 10-46 B, 10-46 E, 10-47B , 10-50C , 10-52 , 10-52 A, 10-62 , 32-3 , 32-3 A, 32-5 , 32-5 B, 32-6B , 32-9 , 32-10 , 34-45 , and 34A-13 , and §§ 10-50-61 , 49-31-51 , and 50-4-13 to 50-4-17 , inclusive.

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The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A , 10-39 , 10-39 A, 10-39 B, 10-43 , 10-45 , 10-45 D, 10-46 , 10-46 A, 10-46 B, 10-46 E, 10-47B , 10-50C , 10-52 , 10-52 A, 10-62 , 32-3 , 32-3 A, 32-5 , 32-5 B, 32-6B , 32-9 , 32-10 , 34-45 , and 34A-13 , and §§ 10-50-61 , 49-31-51 , and 50-4-13 to 50-4-17 , inclusive.

South Dakota § 10-59-1 (Application.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1986, ch 111, § 1; SL 1989, ch 121; SL 1990, ch 99, § 1; SL 1991, ch 105, § 12; SL 1994, ch 241, § 2; SL 1995, ch 71, § 187; SL 1999, ch 61, § 1; SL 2000, ch 68, § 1; SL 2002, ch 63, § 15; SL 2002, ch 65, § 9; SL 2002, ch 68, § 15; SL 2004, ch 100, § 1; SL 2006, ch 58, § 13, eff. Apr. 1, 2006; SL 2011, ch 63, § 1; SL 2012, ch 188, § 27; SL 2017, ch 65, § 12; SL 2021, ch 52, § 16, eff. Jan. 1, 2022; SL 2022, ch 66, § 14; SL 2023, ch 37, § 1.