State of South Dakota  
EIGHTY-SEVENTH SESSION
LEGISLATIVE ASSEMBLY, 2012  

400T0270   HOUSE BILL   NO.  1029  

Introduced by:    The Committee on Taxation at the request of the Department of Revenue
 

        FOR AN ACT ENTITLED, An Act to authorize the publication of the names of certain delinquent taxpayers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    The secretary of revenue may on a quarterly basis prepare a list of the one hundred delinquent persons who owe the largest amount of state sales tax, use tax, contractors' excise tax, and alternate contractors' excise tax, and that are delinquent in the payment of state sales tax, use tax, contractors' excise tax, and alternate contractors' excise tax to the department. The list shall include only the top one hundred persons with total delinquent final liabilities for state sales tax, use tax, contractors' excise tax, and alternate contractors' excise tax, including penalties and interest. The list shall contain the name, address, types of taxes, month and year in which each tax liability was asserted in a duly issued lien, the amount of each tax outstanding of each delinquent person, and in the case of a business entity, the name of the business entity's responsible person.
    Section 2. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    At least ninety days before the disclosure of the name of a delinquent person prescribed in section 1 of this Act, the secretary of revenue shall mail a written notice to the delinquent person at his or her last known address informing the person that the failure to resolve the tax delinquency could result in the person's name being included in a list of delinquent persons that is published on the internet on a web site maintained by the department pursuant to this Act. If the delinquent tax has not been paid within sixty days after the notice was mailed, and the person has not, since the mailing of the notice, either paid the delinquent tax or entered into a written agreement with the department for payment of the delinquency or corrected a default in an existing agreement to the satisfaction of the secretary, the secretary may disclose the tax in the list of delinquent persons.
    Section 3. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    No unpaid taxes are subject to disclosure if:
            (1)    A written agreement for payment exists without default between the person and the department; or
            (2)    The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.
    Section 4. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    The list described in section 1 of this Act shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department.
    Section 5. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    The name of a person on the list shall be removed within fifteen days after the payment of the debt.
    Section 6. That chapter 10-59 be amended by adding thereto a NEW SECTION to read as follows:
    Any disclosure made by the secretary of revenue in a good faith effort to comply with this Act is not a violation of any statute prohibiting disclosure of taxpayer information.