S.D. Codified Laws § 10-1-15.2

Current through the 2024 Legislative Session
Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts

If it appears to the satisfaction of the secretary of revenue that state collection efforts have failed, the secretary may employ collection agencies or attorneys on a contingent fee basis to collect any such delinquent accounts.

SDCL 10-1-15.2

SL 2004, ch 80, §1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.