South Dakota § 50-11-21.1 Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.

South Dakota Statutes

§ 50-11-21.1 — Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.

South Dakota § 50-11-21.1

Title 50AVIATION

Ch. 50-8REGISTRATION AND LICENSING OF AIRCRAFT AND PILOTS

This text of South Dakota § 50-11-21.1 (Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.) 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 § 50-11-21.1 (2026).

Text

If the department believes that the assessment or collection of taxes is jeopardized by delay, the department may immediately make an assessment of the estimated tax and penalty and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued as provided in chapter 10-56 . The department may accept a bond from the taxpayer to satisfy collection until the amount of tax legally due is determined and paid.

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If the department believes that the assessment or collection of taxes is jeopardized by delay, the department may immediately make an assessment of the estimated tax and penalty and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued as provided in chapter 10-56 . The department may accept a bond from the taxpayer to satisfy collection until the amount of tax legally due is determined and paid.