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.
S.D. Codified Laws § 10-59-15
Recovery of tax, penalty, or interest by action of debt
Applied in 1 court decision — leading case Farmer v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Farmer v. South Dakota Department of Revenue & Regulation (April 2010)
Source: SL 1986, ch 111, § 15.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.