South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-39 ENERGY MINERALS SEVERANCE TAX
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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South Dakota § 10-39A-16 (Action by secretary for collection of delinquent taxes--Exemption from execution.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1982, ch 100, § 2.

Nearby Sections

15
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