64:01:01:26Dishonored transaction -- Fee.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The charge is $20 for collecting an ETP payment which was not paid to the department because the transaction was not honored for the reasons set forth in SDCL 57A-3-421.
Source: 17 SDR 4, effective July 18, 1990.
General Authority
Law Implemented
- SDCL 10-59-32 ↗Amended by HB1136 (2025) — Repeal the alternate realty improvement contractor's excise tax.
- SDCL 57A-3-421 ↗