South Dakota Statutes
§ 10-22-60 — Taxes, penalties, and interest subject to reciprocal enforcement.
The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:
(1)Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2)Any and all penalties lawfully imposed pursuant to a taxing statute; and (3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
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South Dakota § 10-22-60 (Taxes, penalties, and interest subject to reciprocal enforcement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1953, ch 478, § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63, § 71.
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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
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