Section 10-46C-9 - Secretary's remedy if tax collection jeopardized--Lien--Distress warrant. - South Dakota Statutes

10-46C-9. Secretary's remedy if tax collection jeopardized--Lien--Distress warrant. If the secretary of revenue and regulation finds that the assessment or collection of the tax required to be paid under this chapter is in jeopardy, the secretary may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the owner. If the payment is not made, a lien may be filed on the owner's real and personal property located in the state and a distress warrant issued.

Source: SL 2002, ch 65, § 10; SL 2003, ch 272, § 82.