Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-71 - Endorsement and return of uncollectible distress warrant.

Section 10-43-71 - Endorsement and return of uncollectible distress warrant.

10-43-71. Endorsement and return of uncollectible distress warrant. If the sheriff is unable to find property of the taxpayer that may be seized and sold, the sheriff shall, within thirty days after receipt of the warrant, endorse upon the face of the warrant the word, uncollectible, and return the warrant to the county treasurer.

Source: SL 1935, ch 205, § 28; SDC 1939, § 57.2903; SL 2008, ch 37, § 113.