South Dakota § 10-59-46 Preparation of list of delinquent taxpayers.

South Dakota Statutes

§ 10-59-46 — Preparation of list of delinquent taxpayers.

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

The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , and that are delinquent in the payment of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , including penalties and interest. The list shall contain the person's name; the business name, if any; address

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The secretary of revenue may prepare a list of at least one hundred delinquent persons who owe the largest amount of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , and that are delinquent in the payment of tax for chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45 , 10-45D , 10-46 , 10-46E , 10-46A , 10-46B , 10-52 , 10-52A , 10-58 , and 10-33A and § 32-5B-20 , including penalties and interest. The list shall contain the person's name; the business name, if any; address; and the amount of total tax, penalties and interest outstanding of each delinquent person.

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