Section 10-46A-9 - Lien and enforcement provisions applicable to contractors' tax. - South Dakota Statutes

10-46A-9. Lien and enforcement provisions applicable to contractors' tax. All of the provisions of §§ 10-43-63 to 10-43-73, inclusive, and all amendments that may hereafter be made thereto providing for creation, notice, recording, and enforcement of liens and collections by distress warrant shall apply to and be available for collection of the tax imposed by this chapter and said sections are by reference incorporated herein.

Source: SL 1979, ch 84, § 12H.