10-39A-16. Action by secretary for collection of delinquent taxes--Exemption from execution.
All delinquent taxes imposed by this chapter shall constitute a debt due to the State of South Dakota and may be collected by action brought by the secretary in the name of the state against the delinquent tax debtor in any court of competent jurisdiction. No exemptions from the execution of a judgment so obtained may be permitted except those made absolute by the exemption laws of this state.
Source: SL 1982, ch 100, ยง2.
Structure South Dakota Codified Laws
Chapter 39A - Energy Minerals Severance Tax
Section 10-39A-1 - Severance tax imposed on energy minerals--Rate.
Section 10-39A-1.1 - Definition of terms.
Section 10-39A-2.1 - Posted field price as taxable value.
Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content.
Section 10-39A-3.1 - Point of imposition of severance tax.
Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes.
Section 10-39A-8 - Proceeds distributed.
Section 10-39A-9 - Funds paid to counties.
Section 10-39A-10 - County trust and agency account--Purposes for which proceeds used by counties.