South Dakota Statutes
§ 10-59-10 — Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
If the secretary finds that the assessment or collection of any tax is jeopardized by delay, he may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued. The secretary may accept a bond from the taxpayer to satisfy collection until the amount of tax, penalty, or interest legally due is determined and paid.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-59-10 (Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1986, ch 111, § 10.
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
Standard real estate appraisal manual.