South Dakota § 10-43-73 - Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
Full text of South Dakota South Dakota Codified Laws § 10-43-73 — Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer., with citation guidance and answers to common questions.
§ 10-43-73. Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
The payment of the tax levied by this chapter is, in addition to all other licenses and taxes imposed by the laws of this state, a condition precedent to the engaging or continuing to engage in a business or occupation within this state. Default in the payment of taxes as provided in this chapter constitutes cause for injunction in any court of competent jurisdiction upon application of the secretary of revenue for an order and judgment restraining and enjoining any delinquent taxpayer from engaging or continuing to engage in an occupation or business within this state.
Source: SDC 1939, § 57.2904; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 115; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-43-73
What does South Dakota Codified Laws § 10-43-73 cover?
Section 10-43-73 ("Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.") 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 § 10-43-73?
A common citation format is "South Dakota Codified Laws § 10-43-73" (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 § 10-43-73 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.