Section 40-31-16 - Recovery of assessment, penalty, and interest--Tax collection remedies available. - South-dakota Statutes

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40-31-16. Recovery of assessment, penalty, and interest--Tax collection remedies available. In case of failure to pay the tax or any portion thereof, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture may recover the amount of such tax, penalty and interest. All of the provisions of §§ 10-43-64 to 10-43-73, inclusive, providing for creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction shall apply to and be available for collection of the tax imposed by this chapter, and the secretary of agriculture shall perform the duties specified for the secretary of revenue in said chapter, but liens filed and suits brought shall be in the name of the department.

Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.

State Codes and Statutes

Statutes > South-dakota > Title-40 > Chapter-31 > Statute-40-31-16

40-31-16. Recovery of assessment, penalty, and interest--Tax collection remedies available. In case of failure to pay the tax or any portion thereof, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture may recover the amount of such tax, penalty and interest. All of the provisions of §§ 10-43-64 to 10-43-73, inclusive, providing for creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction shall apply to and be available for collection of the tax imposed by this chapter, and the secretary of agriculture shall perform the duties specified for the secretary of revenue in said chapter, but liens filed and suits brought shall be in the name of the department.

Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.

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State Codes and Statutes

Statutes > South-dakota > Title-40 > Chapter-31 > Statute-40-31-16

40-31-16. Recovery of assessment, penalty, and interest--Tax collection remedies available. In case of failure to pay the tax or any portion thereof, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture may recover the amount of such tax, penalty and interest. All of the provisions of §§ 10-43-64 to 10-43-73, inclusive, providing for creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction shall apply to and be available for collection of the tax imposed by this chapter, and the secretary of agriculture shall perform the duties specified for the secretary of revenue in said chapter, but liens filed and suits brought shall be in the name of the department.

Source: SL 1951, ch 5, § 10; SL 1957, ch 5, § 4; SDC Supp 1960, § 4.2210; SL 1964, ch 4, § 3.