10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.
The term, taxes, as used in §§10-22-59 and 10-22-61 means:
(1)Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2)Any and all penalties lawfully imposed pursuant to a taxing statute; and
(3)Interest charges lawfully added to the tax liability which constitutes the subject of the action.
Source: SL 1953, ch 478, §2; SDC Supp 1960, §57.1029; SL 2018, ch 63, §71.