South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-59-13
Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure
After a notice of lien has been filed as provided in § 10-59-11 , the secretary may at any time require the county treasurer to issue a distress warrant in the manner provided in chapter 10-56 . Immediately upon receipt of the warrant the sheriff shall proceed to collect the tax, penalty, or interest due by seizure and sale of personal property as provided in chapter 10-56 . The sheriff shall remit the amount collected to the county treasurer who shall remit the money to the Department of Revenue. For such service the sheriff may collect from the taxpayer and retain the compensation provided in chapter 10-56 , but the sheriff's compensation may not be deducted from any taxes, penalty or interest collected.
Checking, savings and similar accounts are personal property and are subject to seizure by the sheriff for the purpose of satisfying the distress warrant.
Source: view the official text
In this chapter (40 sections)
- 10-59-1 · Application
- 10-59-2 · Definition of terms
- 10-59-3 · Notice of intent to audit defined
- 10-59-4 · Certificate of assessment defined
- 10-59-5 · Investigation and examination by secretary
- 10-59-6 · Penalty for failure to file return--Penalty reduced or…
- 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
- 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
- 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
- 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
- 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
- 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
- 10-59-13 · Issuance of distress warrant--Collection and remittance of…
- 10-59-14 · Injunction for performing activity without license or…
- 10-59-15 · Recovery of tax, penalty, or interest by action of debt
- 10-59-16 · Time limitation for collection--Exceptions
- 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
- 10-59-18 · Compliance with procedures for recovery of taxes paid…
- 10-59-19 · Recovery of overpaid taxes--Time limitation
- 10-59-20 · Collection and payment of tax not to be restrained or…
- 10-59-21 · Tax recovery claim forms provided by secretary--Information…
- 10-59-22 · Determination of amount of tax overpayment by…
- 10-59-23 · Recovery refund paid to taxpayer
- 10-59-24 · Recovery refund--Interest included--Exception
- 10-59-25 · Application of subsequent sections
- 10-59-26 · Appeal from additional tax assessment--Notification of right…
- 10-59-27 · Reliance on written advice--Inconsistent position by…
- 10-59-28 · Reduction or abatement of penalty or interest
- 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
- 10-59-30 · Release of tax lien--Erroneous liens--Costs
- 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
- 10-59-32 · Electronic filing of returns, reports or remittances under…
- 10-59-33 · Timely filing by mail of returns, reports or remittances for…
- 10-59-34 · Costs paid by losing party if position not justified
- 10-59-35 · Audit standards--List of proposed taxable items--Protest
- 10-59-36 · Authorizing to file returns or reports by electronic means
- 10-59-37 · Alternative methods for signing returns
- 10-59-38 · Promulgation of rules
- 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
- 10-59-40 · Filing of returns required whether or not gross receipts are…