Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-28 - Reduction or abatement of penalty or interest

S.D. Codified Laws § 10-59-28

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Current through the 2024 Legislative Session
Section 10-59-28 - Reduction or abatement of penalty or interest

Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.

SDCL 10-59-28

SL 1990, ch 100, § 4.