South Dakota Statutes
§ 10-59-28 — Reduction or abatement of penalty or interest.
South Dakota § 10-59-28
This text of South Dakota § 10-59-28 (Reduction or abatement of penalty or interest.) 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 § 10-59-28 (2026).
Text
Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.
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Related
Mauch v. South Dakota Department of Revenue & Regulation
2007 SD 90 (South Dakota Supreme Court, 2007)
Legislative History
SL 1990, ch 100, § 4.
Nearby Sections
15
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Bluebook (online)
South Dakota § 10-59-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-28.