Section 10-41-68 - Tax lien on property transferred. - South-dakota Statutes

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10-41-68. Tax lien on property transferred. The tax imposed by chapter 10-40 shall be and remain a lien upon the property passed or transferred until paid, except where the transfer is by deed or grant in the hands of a bona fide purchaser or encumbrancer without notice or except where the court having jurisdiction over the proceeding shall authorize the waiver of such lien.

Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505; SL 1980, ch 91.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-68

10-41-68. Tax lien on property transferred. The tax imposed by chapter 10-40 shall be and remain a lien upon the property passed or transferred until paid, except where the transfer is by deed or grant in the hands of a bona fide purchaser or encumbrancer without notice or except where the court having jurisdiction over the proceeding shall authorize the waiver of such lien.

Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505; SL 1980, ch 91.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-68

10-41-68. Tax lien on property transferred. The tax imposed by chapter 10-40 shall be and remain a lien upon the property passed or transferred until paid, except where the transfer is by deed or grant in the hands of a bona fide purchaser or encumbrancer without notice or except where the court having jurisdiction over the proceeding shall authorize the waiver of such lien.

Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505; SL 1980, ch 91.