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 prepare a list of at least one hundred delinquent persons who owe
the largest amount of tax for chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52,
10-52A, 10-58, and 10-33A and § 32-5B-20, and that are delinquent in the payment of tax for
chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and
§ 32-5B-20 to the department, if a lien has been filed against the person. The list shall include at least
the top one hundred persons with total delinquent final liabilities for tax in chapters 10-45, 10-45D,
10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, including
penalties and interest. The list shall contain the person's name; the business name, if any; address;
and the amount of total tax, penalties and interest outstanding of each delinquent 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
that person's 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 ninety 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 delinquency 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 described in section 1 of this Act 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 described in section 1 of this Act shall be removed within ten
days after the delinquent debt payment has been processed by the department.
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.
An Act to authorize the publication of the names of certain delinquent taxpayers.
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I certify that the attached Act
originated in the
HOUSE as Bill No. 1029
____________________________
Chief Clerk
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____________________________
Speaker of the House
____________________________
Chief Clerk
____________________________
President of the Senate
____________________________
Secretary of the Senate
House Bill No. 1029
File No. ____
Chapter No. ______
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Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
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The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
____________________________
Secretary of State
By _________________________
Asst. Secretary of State
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