South Dakota Statutes
§ 10-21-16 — Binding and numbering of tax receipts--Separate series used for separate years.
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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South Dakota § 10-21-16 (Binding and numbering of tax receipts--Separate series used for separate years.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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