The list described in § 10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department.
S.D. Codified Laws § 10-59-49
Publication of list of delinquent taxpayers
Source: SL 2012, ch 75, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.