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 § 10-59-46

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-46 (Preparation of list of delinquent taxpayers.) 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 § 10-59-46 (2026).

Text

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.