Section 10-43-51.1 - Time allowed for determination of tax after fraudulent return--Time for payment. - South Dakota Statutes

10-43-51.1. Time allowed for determination of tax after fraudulent return--Time for payment. If a taxpayer makes a fraudulent return in an attempt to evade the tax imposed by this chapter, the secretary of revenue and regulation may at any time after the time when the return was due, determine the correct amount of the tax together with interest and penalty as provided in § 10-59-6 and the amount so determined shall be paid within ten days after the secretary gives notice thereof to the taxpayer by registered or certified mail.

Source: SL 1983, ch 83, § 2; SL 2003, ch 272, § 82.