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Home » US Law » 2022 South Dakota Codified Laws » 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.

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.