South Dakota § 10-43-50.3 - Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
Full text of South Dakota South Dakota Codified Laws § 10-43-50.3 — Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties., with citation guidance and answers to common questions.
§ 10-43-50.3. Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
If a taxpayer fails to file a supplementary return as required by § 10-43-50.1, the secretary may determine the amount of additional tax due, if any, based on information available to the secretary. The secretary's determination of additional tax due, together with interest and penalty as provided in § 10-59-6, shall be made within six years after the time the supplementary return was due.
The secretary may also impose a penalty of five thousand dollars or ten percent of the additional tax due, whichever is greater, for failure to timely file a supplementary return and pay any additional tax and applicable interest as required by § 10-43-50.1. This penalty is in addition to all other penalties provided by law and shall be deposited in the state general fund.
Source: SL 2016, ch 63, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-43-50.3
What does South Dakota Codified Laws § 10-43-50.3 cover?
Section 10-43-50.3 ("Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-43-50.3?
A common citation format is "South Dakota Codified Laws § 10-43-50.3" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-43-50.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.