Sections 10-45-26, 10-45-27 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. , 10-45-27.1. Repealed
10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax. The secretary of revenue and regulation may, at his discretion, refuse to issue a permit to any person who is delinquent in payment of occupation taxes levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish a bond to the state, or other adequate security, as security for payment of any sales tax that may become due, or require a bond or security as a condition precedent to remaining in business as a retailer.
Source: SDC 1939, § 57.3301; SL 1967, ch 329, § 1; SL 2003, ch 272, § 82.