Statutes, codes, and regulations
South Dakota Codified Laws
Title 40 - ANIMALS AND LIVESTOCK
Chapter 31 - AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA
Section 40-31-14 - Computation of assessment by association when monthly return not filed

S.D. Codified Laws § 40-31-14

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Current through the 2024 Legislative Session
Section 40-31-14 - Computation of assessment by association when monthly return not filed

In case any person charged under this chapter with the obligation of filing a return or collecting and remitting the assessment imposed by this chapter fails to make a return when due, or fails to collect or remit such assessment as herein provided, an officer of the American Dairy Association designated by it for such purpose after ten days' notice to such person shall have a hearing thereon and determine the amount of such tax according to his best judgment and information, which amount so fixed by the association officer shall be prima facie correct.

SDCL 40-31-14

SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.