South Dakota Statutes
§ 10-45-37 — Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.
If the secretary of revenue believes that the assessment or collection of taxes will be jeopardized by delay, he may immediately make an assessment of the estimated tax and penalty, and demand payment thereof from the taxpayer. If such payment is not made, a lien may be filed and a distress warrant issued. The secretary of revenue shall be permitted to accept a bond from the taxpayer to satisfy collection until the amount of tax legally due shall be determined and paid.
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South Dakota § 10-45-37 (Jeopardy assessment of sales tax--Lien and distress warrant--Bond to pay tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Karras v. State, Department of Revenue
441 N.W.2d 678 (South Dakota Supreme Court, 1989)
Farmer v. South Dakota Department of Revenue & Regulation
2010 SD 35 (South Dakota Supreme Court, 2010)
Legislative History
SL 1967, ch 329, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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