Section 10-43-63 - Action for collection of tax--Exemptions from execution restricted to statutoryexemptions.
10-43-63. Action for collection of tax--Exemptions from execution restricted to statutory exemptions. Any delinquent tax constitutes a debt due to the State of South Dakota and may be collected by action brought by the secretary of revenue and regulation in a court of competent jurisdiction. No exemptions from execution of a judgment so obtained are permitted except those made absolute by the exemption statutes of this state.
Source: SDC 1939, § 57.2904; SL 2003, ch 272, § 82; SL 2008, ch 37, § 106.