South Dakota Codified Laws 40-31-16. Recovery of tax, penalty, and interest–Tax collection remedies available
In the case of failure to pay the tax or any portion of the tax, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture and Natural Resources may recover the amount of the tax, penalty, and interest. The provisions of §§ 10-59-11 to 10-59-15, inclusive, which provide for the creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction, apply to and are available for collection of the tax imposed by this chapter. The secretary of agriculture and natural resources shall perform the duties specified for the secretary of revenue in chapter 10-59. However, any lien or suit filed shall be in the name of the Department of Agriculture and Natural Resources.
Terms Used In South Dakota Codified Laws 40-31-16
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Lien: A claim against real or personal property in satisfaction of a debt.
Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3; SL 2017, ch 66, § 6; SL 2021, ch 1 (Ex. Ord. 21-3), § 51, eff. Apr. 19, 2021.