Section 10-45-26 - Refusal of permit to delinquent taxpayer--Bond to secure payment of tax

10-45-26. Refusal of permit to delinquent taxpayer--Bond to secure payment of tax.The secretary of revenue 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 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.