Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt

S.D. Codified Laws § 10-59-15

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt

In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.

SDCL 10-59-15

SL 1986, ch 111, § 15.