SALT Report 1431 – Legislation was recently enacted in South Dakota that authorizes the Department of Revenue to publish the names of the top 100 delinquent taxpayers. The list will include the names of the taxpayer’s who owe the largest amount of taxes and have had a tax lien filed against them. The personal information provided on the list will include the taxpayer’s name and address, and the amount of tax, penalties, and interest owed.
At least 90 days before a taxpayer’s name is to be disclosed, the Department will mail a written notice to the last known address informing the taxpayer that their failure to resolve their tax debt could result in their name being included on the list of delinquent taxpayers.
If the delinquent tax has not been paid within ninety days after the notice was mailed, and the person has not, paid the delinquent tax or has not entered into a written agreement with the department for the payment of the delinquency, the Department has the authority to disclose the delinquency in the list of delinquent taxpayers.
Removal from the List
Within 10 days of a successfully processed tax payment, the name of the delinquent taxpayer shall be removed from the list.
A taxpayer will not be added to the list if:
- A written agreement for payment exists between the person and the department, or
- The tax liability is the subject of an administrative hearing, an administrative review, a judicial review, or an appeal