South Dakota Statutes
§ 10-18-3 — Procedure applicable to compromise of uncollectible taxes.
South Dakota § 10-18-3
This text of South Dakota § 10-18-3 (Procedure applicable to compromise of uncollectible taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-18-3 (2026).
Text
Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11 , inclusive.
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Legislative History
SDC 1939, § 57.0802.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-18-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-3.