South Dakota § 40-31-14 Computation of assessment by association when monthly return not filed.

South Dakota Statutes

§ 40-31-14 — Computation of assessment by association when monthly return not filed.

South Dakota § 40-31-14

Title 40ANIMALS AND LIVESTOCK

Ch. 40-30AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA

This text of South Dakota § 40-31-14 (Computation of assessment by association when monthly return not filed.) 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 § 40-31-14 (2026).

Text

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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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.