{"data":{"id":"us-sd/sdcl-10-1-15.2","jurisdiction":"us-sd","citation":"SDCL § 10-1-15.2","heading":"Employment of collection agencies or attorneys to collect delinquent accounts.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-15.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"74c918d1c3aec072275fdb3302e5e2d019ce7288c283fbe99a6bfa859a8ec61d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-15.1","next":"us-sd/sdcl-10-1-16"},"notice":"GroundRules: Original legal text. Not legal advice."}