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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-42

Endorsement and return of uncollectible warrant--Liability of officer for failure to issue or execute warrant

Official textsdlegislature.gov

When the sheriff is unable to find property of the taxpayer which may be seized and sold, he shall, within thirty days after receipt of the warrant, endorse upon the case of the warrant the word "uncollectible" and return the warrant to the county treasurer. Failure or refusal of the county treasurer to issue a distress warrant when requested to do so, or of the sheriff to attempt to execute the same, shall make the officer failing to perform his duty personally liable for the delinquent tax, and said tax may be recovered in an action brought against him and his sureties by the secretary of revenue.

Last amended: Source: SL 1967, ch 329 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  2. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  3. 10-45-20 · Exemptions applied to taxable services
  4. 10-45-21 · Tax additional to other occupation and privilege taxes
  5. 10-45-22 · Addition of tax to price of product or service
  6. 10-45-23 · Schedule for collection of tax from consumer
  7. 10-45-24 · Application for retailer permit--Contents and…
  8. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  9. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  10. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  11. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  12. 10-45-29 · Deduction allowed for sales refunds
  13. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  14. 10-45-31 · Receipts not issued for taxes remitted
  15. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  16. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  17. 10-45-35 · Appeals from decisions of secretary
  18. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  19. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  20. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  21. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  22. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  23. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  24. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  25. 10-45-47 · 10-45-47. Superseded
  26. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  27. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  28. 10-45-52 · Tax proceeds credited to general fund
  29. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  30. 10-45-55 · Personal liability of officers, managers, or partners of…
  31. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  32. 10-45-57 · 10-45-57. Obsolete
  33. 10-45-58 · Materials used by floor laying as purchases for resale
  34. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  35. 10-45-61 · Exemption certificate--Responsibilities of…
  36. 10-45-62 · Exemption of large boats subject to excise tax
  37. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  38. 10-45-64 · Exemption of gaming proceeds
  39. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  40. 10-45-67 · Exemption of natural gas transportation services by pipeline
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