Section 10-43-32 - Jeopardy assessment of income tax--Distress warrant or lien if tax not paid.
10-43-32. Jeopardy assessment of income tax--Distress warrant or lien if tax not paid. If the secretary of revenue and regulation believes that the assessment or collection of taxes will be jeopardized by delay, the secretary of revenue may immediately make an assessment of the estimated amount of tax due, together with all interest, additional amounts or penalties, as provided by law, and demand payment thereof from the taxpayer. If such payment is not made, a distress warrant may be issued or a lien filed against such taxpayer immediately.
Source: SDC 1939, § 57.2906; SL 2003, ch 272, § 82.