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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-21-2: Demand not necessary to fix liability--Duty of taxpayer.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES

No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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