Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax. The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue and Regulation in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax.
Source: SDC 1939, § 57.1806; SL 2003, ch 272, § 82.