South Dakota § 10-59-44 Revocation or cancellation of license for failure to file return or remit tax.

South Dakota Statutes

§ 10-59-44 — Revocation or cancellation of license for failure to file return or remit tax.

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

The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1 , 10-45-27.3 , 10-45D-10.2 , 10-46-27.1 , 10-46A-1.8 , 10-46B-1.6 , 10-46E-7 , 10-52-18 , 10-52A-4.2 , or 10-62-4 , respectively, or any other reporting period authorized.

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The secretary may, by order, revoke or cancel the license of any person licensed pursuant to chapter 10-33A , 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-46E , 10-52 , 10-52A , or 10-62 and who has failed to file a return, or who has filed a return and has failed to remit the tax due the state on or before the times specified in § 10-33A-10.1 , 10-45-27.3 , 10-45D-10.2 , 10-46-27.1 , 10-46A-1.8 , 10-46B-1.6 , 10-46E-7 , 10-52-18 , 10-52A-4.2 , or 10-62-4 , respectively, or any other reporting period authorized.

South Dakota § 10-59-44 (Revocation or cancellation of license for failure to file return or remit tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.