Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest. - South-dakota Statutes

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10-38-10. Action in circuit court for collection of tax, penalties and interest. If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and Regulation and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22.

Source: SDC 1939, § 57.2001; SL 1992, ch 80, § 206; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-38 > Statute-10-38-10

10-38-10. Action in circuit court for collection of tax, penalties and interest. If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and Regulation and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22.

Source: SDC 1939, § 57.2001; SL 1992, ch 80, § 206; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-38 > Statute-10-38-10

10-38-10. Action in circuit court for collection of tax, penalties and interest. If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and Regulation and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22.

Source: SDC 1939, § 57.2001; SL 1992, ch 80, § 206; SL 2003, ch 272, § 82.