10-33A-9. Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company. Source: SL 2003, ch 58, §9.
South Dakota Legal Code