South Dakota Statutes
§ 10-21-16 — Binding and numbering of tax receipts--Separate series used for separate years.
South Dakota § 10-21-16
This text of South Dakota § 10-21-16 (Binding and numbering of tax receipts--Separate series used for separate years.) 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 § 10-21-16 (2026).
Text
All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.
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Legislative History
SL 1897, ch 28, § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404; SL 2018, ch 63, § 16.
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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 § 10-21-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-16.