South Dakota Statutes
§ 42-7B-73 — Distress warrant--Seizure and sale of personal property.
South Dakota·Title 42 RECREATION AND SPORTS·Ch. 42-6 LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
After a notice of lien has been filed as provided in § 42-7B-72 , the commission 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 commission. 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 tax, penalty, or interest collected. Checking, savings, and similar accounts are personal property and are subject to seizure by t
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South Dakota § 42-7B-73 (Distress warrant--Seizure and sale of personal property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2013, ch 220, § 2, eff. Mar. 6, 2013.
Nearby Sections
15
§ 42-10-1
Amusement ride defined.§ 42-10-2
Liability insurance requirement.§ 42-10-2.1
Proof of liability insurance required.§ 42-10-3
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Annual inspection.§ 42-10-5
Inspection affidavit.§ 42-10-6
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