SDCL § 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.