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 § 10-59-44

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-44 (Revocation or cancellation of license for failure to file return or remit tax.) 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 § 10-59-44 (2026).

Text

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.