South Dakota Statutes
§ 10-56-14 — Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.
The county treasurer shall furnish the sheriff with triplicate receipts on which is printed: "Sheriff's receipt for taxes." The sheriff shall issue receipts for any taxes, interest, penalties, fees, or costs collected. The original shall be delivered to the payor and the duplicate receipt shall be filed immediately with the treasurer, who shall cancel the tax on the duplicate tax list in the treasurer's office and enter on the duplicate tax list the date and number of the sheriff's receipt. The treasurer shall then issue a regular tax receipt for the full amount and have the receipt promptly delivered to the tax debtor.
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South Dakota § 10-56-14 (Sheriff's receipt for taxes--Issuance and filing--Issuance of regular receipt.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1982, ch 107, § 14; SL 2008, ch 37, § 123.
Nearby Sections
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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