Section 10-22-60 - Taxes, penalties, and interest subject to reciprocal enforcement. - South Dakota Statutes

10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement. The term, taxes, as used in §§ 10-22-59 and 10-22-61 shall include:
(1) Any and all tax assessments lawfully made whether they be 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;
(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.

Source: SL 1953, ch 478, § 2; SDC Supp 1960, § 57.1029.