South Dakota Statutes
§ 10-22-59 — Reciprocal enforcement of tax liability with other states--Proof of authority.
The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority.
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South Dakota § 10-22-59 (Reciprocal enforcement of tax liability with other states--Proof of authority.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1953, ch 478, § 1; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 70.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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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