Section 10-41-72 - Civil action for collection of tax. - South-dakota Statutes

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10-41-72. Civil action for collection of tax. In addition to any other remedy for the collection of inheritance taxes, the state may enforce its claim therefor and the lien thereof by an action at law or a suit in equity, in any court of competent jurisdiction within the proper county, against any person liable to pay the same and against any property subject to the lien thereof.

Source: SL 1915, ch 217, § 16; RC 1919, § 6852; SDC 1939, § 57.2506.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-72

10-41-72. Civil action for collection of tax. In addition to any other remedy for the collection of inheritance taxes, the state may enforce its claim therefor and the lien thereof by an action at law or a suit in equity, in any court of competent jurisdiction within the proper county, against any person liable to pay the same and against any property subject to the lien thereof.

Source: SL 1915, ch 217, § 16; RC 1919, § 6852; SDC 1939, § 57.2506.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-72

10-41-72. Civil action for collection of tax. In addition to any other remedy for the collection of inheritance taxes, the state may enforce its claim therefor and the lien thereof by an action at law or a suit in equity, in any court of competent jurisdiction within the proper county, against any person liable to pay the same and against any property subject to the lien thereof.

Source: SL 1915, ch 217, § 16; RC 1919, § 6852; SDC 1939, § 57.2506.