South Dakota § 10-22-60 Taxes, penalties, and interest subject to reciprocal enforcement.

South Dakota Statutes

§ 10-22-60 — Taxes, penalties, and interest subject to reciprocal enforcement.

South Dakota § 10-22-60

Title 10TAXATION

Ch. 10-21COLLECTION OF DELINQUENT PROPERTY TAXES

This text of South Dakota § 10-22-60 (Taxes, penalties, and interest subject to reciprocal enforcement.) 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 § 10-22-60 (2026).

Text

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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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.