South Dakota Statutes

§ 10-39A-16 — Action by secretary for collection of delinquent taxes--Exemption from execution.

South Dakota § 10-39A-16
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-39ENERGY MINERALS SEVERANCE TAX

This text of South Dakota § 10-39A-16 (Action by secretary for collection of delinquent taxes--Exemption from execution.) 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 § 10-39A-16 (2026).

Text

All delinquent taxes imposed by this chapter shall constitute a debt due to the State of South Dakota and may be collected by action brought by the secretary in the name of the state against the delinquent tax debtor in any court of competent jurisdiction. No exemptions from the execution of a judgment so obtained may be permitted except those made absolute by the exemption laws of this state.

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Legislative History

SL 1982, ch 100, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-39A-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39A-16.