South Dakota Statutes
§ 10-33-18 — Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax.
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South Dakota § 10-33-18 (Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SDC 1939, § 57.1806; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
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