Recovery of tax, penalty, or interest by action of debt.
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Law
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South Dakota Codified Laws
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Taxation
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Uniform Administration Of Certain State Taxes
- Recovery of tax, penalty, or interest by action of debt.
10-59-15. Recovery of tax, penalty, or interest by action of debt.
In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.
Source: SL 1986, ch 111, §15.
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