South Dakota Statutes
§ 10-21-2 — Demand not necessary to fix liability--Duty of taxpayer.
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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South Dakota § 10-21-2 (Demand not necessary to fix liability--Duty of taxpayer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.
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