South Dakota Statutes
§ 10-21-21 — Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
South Dakota § 10-21-21
This text of South Dakota § 10-21-21 (Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.) 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 § 10-21-21 (2026).
Text
The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collected pursuant to the tax list, the county auditor shall charge the treasurer with the amount that the deposits fall short of the true amount collected.
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Legislative History
SL 1897, ch 28, § 87; RPolC 1903, § 2150; RC 1919, § 6767; SDC 1939, § 57.1008; SL 1995, ch 61, § 7; SL 2018, ch 63, § 21.
Nearby Sections
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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 § 10-21-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-21.