SDCL § 10-59-15: Recovery of tax, penalty, or interest by action of debt.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON