South Dakota § 10-59-47 Notice to delinquent taxpayer before publication.

South Dakota Statutes

§ 10-59-47 — Notice to delinquent taxpayer before publication.

South Dakota § 10-59-47

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-47 (Notice to delinquent taxpayer before publication.) 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 § 10-59-47 (2026).

Text

At least ninety days before the disclosure of the name of a delinquent person prescribed in § 10-59-46 , the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§ 10-59-46 to 10-59-51 , inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agre

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At least ninety days before the disclosure of the name of a delinquent person prescribed in § 10-59-46 , the secretary of revenue shall mail a written notice to the delinquent person at that person's last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to §§ 10-59-46 to 10-59-51 , inclusive. If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax delinquency in the list of delinquent persons.