Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 59 - Uniform Administration Of Certain State Taxes > Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.

Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.

10-59-15. Recovery of tax, penalty, or interest by action of debt. In any case of failure to pay a tax, penalty, or interest when due, the amount of such tax, penalty, or interest may be recovered in action of debt.

Source: SL 1986, ch 111, § 15.