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.
S.D. Codified Laws § 10-21-2
Demand not necessary to fix liability--Duty of taxpayer
Source: SL 1915, ch 296, § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.