South Dakota Statutes
§ 10-33-18 — Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
South Dakota § 10-33-18
This text of South Dakota § 10-33-18 (Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.) 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 § 10-33-18 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-33-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-18.