Section 10-46-42 - Secretary's certificate as prima facie evidence of failure to file return or pay tax. - South Dakota Statutes

10-46-42. Secretary's certificate as prima facie evidence of failure to file return or pay tax. The certificate of the secretary of revenue and regulation to the effect that a tax or amount required to be paid by this chapter has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this chapter shall be prima facie evidence thereof.

Source: SL 1939, ch 276, § 15; SL 1953, ch 472; SL 1955, ch 420; SDC Supp 1960, § 57.4314; SL 2003, ch 272, § 82.