Section 10-41-19 - Complete report required for department receipt--Receipt required for decision. - South Dakota Statutes

10-41-19. Complete report required for department receipt--Receipt required for decision. The receipt of the Department of Revenue and Regulation for the copy of the report required by § 10-41-17 may not be filed until such report is made complete as required by § 10-41-17. No decision of the court determining whether there be a tax or no tax shall be made by the court until the formal receipt of such department is filed with the clerk.

Source: SDC 1939, § 57.2301; SL 1967, ch 326; SL 2003, ch 272, § 82.