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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-22-61

Attorney general authorized to bring action in other states

Official textsdlegislature.gov

The attorney general of this state may bring action in the courts of other states to collect taxes legally due this state.

Last amended: Source: SL 1953, ch 478 , § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 72.

Source: view the official text

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In this chapter (40 sections)
  1. 10-22-6 · 10-22-6. Repealed by SL 1992, ch 80, § 178
  2. 10-22-7 · Warrant to treasurer for amount deducted from claim against…
  3. 10-22-8 · Distress warrant against person for delinquent mobile home…
  4. 10-22-9 · Form of treasurer's distress warrant
  5. 10-22-10 · Delivery of distress warrant to sheriff--Collection of tax…
  6. 10-22-11 · Exemption from seizure limited to property absolutely exempt
  7. 10-22-12 · Failure of sheriff to execute distress warrant as…
  8. 10-22-13 · Removal of sheriff from office for failure to proceed in…
  9. 10-22-14 · Sheriff to check records for encumbrances against property
  10. 10-22-15 · Seizure of unencumbered before encumbered property--Priority…
  11. 10-22-16 · Execution of warrant by service of warrant and notice of…
  12. 10-22-17 · Seizure without moving property--Notice filed with register…
  13. 10-22-18 · Notice of sale of property--Contents--Posting and mailing
  14. 10-22-19 · Release of property seized on payment of taxes to sheriff
  15. 10-22-20 · Sheriff's receipt for taxes--Removal of tax from tax list…
  16. 10-22-21 · Sale of property at public auction--Effect of…
  17. 10-22-22 · Adjournment of sale--Notice
  18. 10-22-23 · Return of property if not sold--Taxes remain unpaid
  19. 10-22-24 · Sheriff's return on distress warrant--Contents
  20. 10-22-25 · Payment to treasurer of amount collected by sheriff--Receipt
  21. 10-22-26 · Uncollected balance remains collectible--Subsequent remedies
  22. 10-22-27 · Surplus returned to owner--Deposit in county general fund if…
  23. 10-22-28 · Sheriff's Fees--Costs--Collection of taxes
  24. 10-22-29 · 10-22-29. Repealed by SL 2018, ch 63, § 59
  25. 10-22-30 · Presentation to county commissioners of uncollected distress…
  26. 10-22-31 · 10-22-31, 10-22-32. Repealed by SL 2018, ch 63, §§ 61, 62
  27. 10-22-33 · Distress warrants required for all taxes not declared…
  28. 10-22-34 · 10-22-34 to 10-22-41. Repealed by SL 1992, ch 80, §§ 187 to…
  29. 10-22-42 · 10-22-42 to 10-22-46. Repealed by SL 1972, ch 63, § 3
  30. 10-22-47 · 10-22-47 to 10-22-52. Repealed by SL 1992, ch 80, §§ 195 to…
  31. 10-22-53 · Civil action for unpaid mobile home taxes or taxes on…
  32. 10-22-54 · Action in another state or federal court
  33. 10-22-55 · Ancillary remedies and proceedings
  34. 10-22-56 · Allegations in treasurer's complaint--Tax lists as…
  35. 10-22-57 · Defenses--Reassessment--Judgment for correct amount due
  36. 10-22-58 · Employment of assistance outside state for collection from…
  37. 10-22-59 · Reciprocal enforcement of tax liability with other…
  38. 10-22-60 · Taxes, penalties, and interest subject to reciprocal…
  39. 10-22-61 · Attorney general authorized to bring action in other states
  40. 10-22-62 · Applicability of chapter
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