{"data":{"id":"us-sd/sdcl-10-59-15","jurisdiction":"us-sd","citation":"SDCL § 10-59-15","heading":"Recovery of tax, penalty, or interest by action of debt.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2a1d3f1b3181a539ff0978c64026f67b149dbf5b42a8560ad104c3002089879e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-14","next":"us-sd/sdcl-10-59-16"},"notice":"GroundRules: Original legal text. Not legal advice."}