South Dakota Statutes
§ 40-31-14 — Computation of assessment by association when monthly return not filed.
In case any person charged under this chapter with the obligation of filing a return or collecting and remitting the assessment imposed by this chapter fails to make a return when due, or fails to collect or remit such assessment as herein provided, an officer of the American Dairy Association designated by it for such purpose after ten days' notice to such person shall have a hearing thereon and determine the amount of such tax according to his best judgment and information, which amount so fixed by the association officer shall be prima facie correct.
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South Dakota § 40-31-14 (Computation of assessment by association when monthly return not filed.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.
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