SDCL 10-22-60 Taxes, Penalties, and Interest Subject to Reciprocal Enforcement

• Library: South Dakota Statutes
• Edition: 2023
• Currency: Current through the 2023 Legislative Session
• Year: 2023
• Citation: SDCL 10-22-60

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