South Dakota Statutes
§ 10-59-13 — Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
After a notice of lien has been filed as provided in § 10-59-11 , the secretary may at any time require the county treasurer to issue a distress warrant in the manner provided in chapter 10-56 . Immediately upon receipt of the warrant the sheriff shall proceed to collect the tax, penalty, or interest due by seizure and sale of personal property as provided in chapter 10-56 . The sheriff shall remit the amount collected to the county treasurer who shall remit the money to the Department of Revenue. For such service the sheriff may collect from the taxpayer and retain the compensation provided in chapter 10-56 , but the sheriff's compensation may not be deducted from any taxes, penalty or interest collected. Checking, savings and similar accounts are personal property and are subject to seiz
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South Dakota § 10-59-13 (Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1986, ch 111, § 13; 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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