South Dakota § 40-31-16 Recovery of tax, penalty, and interest--Tax collection remedies available.

South Dakota Statutes

§ 40-31-16 — Recovery of tax, penalty, and interest--Tax collection remedies available.

South Dakota § 40-31-16

Title 40ANIMALS AND LIVESTOCK

Ch. 40-30AMERICAN DAIRY ASSOCIATION OF SOUTH DAKOTA

This text of South Dakota § 40-31-16 (Recovery of tax, penalty, and interest--Tax collection remedies available.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 40-31-16 (2026).

Text

In the case of failure to pay the tax or any portion of the tax, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture and Natural Resources may recover the amount of the tax, penalty, and interest. The provisions of §§ 10-59-11 to 10-59-15 , inclusive, which provide for the creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction, apply to and are available for collection of the tax imposed by this chapter. The secretary of agriculture and natural resources shall perform the duties specified for the secretary of revenue in chapter 10-59 . However, any lien or suit filed shall be in the name of the Department of Agriculture and Natural Resources.

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In the case of failure to pay the tax or any portion of the tax, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture and Natural Resources may recover the amount of the tax, penalty, and interest. The provisions of §§ 10-59-11 to 10-59-15 , inclusive, which provide for the creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction, apply to and are available for collection of the tax imposed by this chapter. The secretary of agriculture and natural resources shall perform the duties specified for the secretary of revenue in chapter 10-59 . However, any lien or suit filed shall be in the name of the Department of Agriculture and Natural Resources.

Legislative History

SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3; SL 2017, ch 66, § 6; SL 2021, ch 1 (Ex. Ord. 21-3), § 51, eff. Apr. 19, 2021.