S.D. Codified Laws § 50-11-21.1
Current through the 2024 Legislative Session
If the department believes that the assessment or collection of taxes is jeopardized by delay, the department may immediately make an assessment of the estimated tax and penalty and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued as provided in chapter 10-56. The department may accept a bond from the taxpayer to satisfy collection until the amount of tax legally due is determined and paid.
SDCL 50-11-21.1