10-46-44 Revocation of retailer's sales tax permit on failure to comply--Revocation of corporate au...
Revocation of retailer's sales tax permit on failure to comply--Revocation of
corporate authority to do business.
If any retailer maintaining a place of business in this state, who
is authorized to collect the tax imposed pursuant to § 10-46-22, fails to comply with any of the
provisions of this chapter or any orders or rules of the secretary of revenue prescribed and adopted
under this chapter, the secretary of revenue may, upon notice and hearing as hereinafter provided,
by order revoke the permit, if any, issued to such retailer under § 10-45-25, or if such retailer is a
corporation authorized to do business in this state, may certify to the secretary of state a copy of an
order finding that such retailer has failed to comply with certain specified provisions, orders or rules.
The secretary of state shall, upon receipt of such certified copy, revoke the permit authorizing said
corporation to do business in this state, and shall issue a new permit only when such corporation has
obtained from the secretary of revenue an order finding that said corporation has complied with its
obligations under this chapter.
Source: SL 1939, ch 276, § 19; SDC Supp 1960, § 57.4316; SL 1987, ch 82, § 32; SL 2003, ch 272
(Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.