South Dakota Statutes
§ 10-59-28 — Reduction or abatement of penalty or interest.
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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South Dakota § 10-59-28 (Reduction or abatement of penalty or interest.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
§ 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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