South Dakota Statutes
§ 10-21-2 — Demand not necessary to fix liability--Duty of taxpayer.
South Dakota § 10-21-2
This text of South Dakota § 10-21-2 (Demand not necessary to fix liability--Duty of taxpayer.) 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 § 10-21-2 (2026).
Text
No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.
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Legislative History
SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.
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Bluebook (online)
South Dakota § 10-21-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-2.