10-59-11. Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
Any tax, penalty, or interest due from a taxpayer is a lien in favor of the state upon all property and rights to property whether real or personal belonging to the taxpayer. In order to preserve the lien against subsequent mortgages, purchaser, or judgment creditors for value and without actual notice of the lien on any property situated in a county, the secretary may file with the register of deeds of the county a notice of the tax lien in such form as he determines. The priority of the lien shall be determined as of the date the notice of tax lien is received and indexed by the register of deeds. The notice of tax lien shall create a lien in each county where the notice of tax lien is recorded.
Source: SL 1986, ch 111, §11.
Structure South Dakota Codified Laws
Chapter 59 - Uniform Administration Of Certain State Taxes
Section 10-59-1 - Application.
Section 10-59-2 - Definition of terms.
Section 10-59-3 - Notice of intent to audit defined.
Section 10-59-4 - Certificate of assessment defined.
Section 10-59-5 - Investigation and examination by secretary.
Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported.
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.
Section 10-59-16 - Time limitation for collection--Exceptions.
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts.
Section 10-59-19 - Recovery of overpaid taxes--Time limitation.
Section 10-59-23 - Recovery refund paid to taxpayer.
Section 10-59-24 - Recovery refund--Interest included--Exception.
Section 10-59-25 - Application of subsequent sections.
Section 10-59-27 - Reliance on written advice--Inconsistent position by department.
Section 10-59-28 - Reduction or abatement of penalty or interest.
Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited.
Section 10-59-30 - Release of tax lien--Erroneous liens--Costs.
Section 10-59-34 - Costs paid by losing party if position not justified.
Section 10-59-35 - Audit standards--List of proposed taxable items--Protest.
Section 10-59-36 - Authorizing to file returns or reports by electronic means.
Section 10-59-37 - Alternative methods for signing returns.
Section 10-59-38 - Promulgation of rules.
Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax.
Section 10-59-41 - Prior compliance--Effect.
Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax.
Section 10-59-45 - Contested case hearing--Time for request--Appeal.
Section 10-59-46 - Preparation of list of delinquent taxpayers.
Section 10-59-47 - Notice to delinquent taxpayer before publication.
Section 10-59-48 - Unpaid taxes not subject to disclosure.
Section 10-59-49 - Publication of list of delinquent taxpayers.
Section 10-59-50 - Removal of name from list.
Section 10-59-51 - Good faith disclosure not a violation of other statutes.
Section 10-59-52 - Fee for collecting tax on behalf of another entity.
Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware.
Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited--Felony.
Section 10-59-55 - Civil penalty for violation of §10-59-54.
Section 10-59-56 - Liability for taxes, penalties, and interest.
Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant.