4-3-4.1. Uncollectible accounts--Removal from records--Evidence retained.
Upon request by any state department or agency, the Board of Finance may determine that an account is uncollectible and shall by formal action direct that the uncollectible amount be removed from the records and disclosed on the next annual report provided that the account is at least two years delinquent and that reasonable collection efforts have failed. Evidence of the debt removed from the records by such formal action of the board shall be retained by the department or agency to support possible subsequent collection of such debt.
Source: SL 1975, ch 41.
Structure South Dakota Codified Laws
Title 4 - Public Fiscal Administration
Chapter 03 - Revenues And Receipts
Section 4-3-1 - Fees may be required in advance.
Section 4-3-2 - Salaried officers to pay fees into treasury.
Section 4-3-4.1 - Uncollectible accounts--Removal from records--Evidence retained.
Section 4-3-9 - Failure of state officer or employee to pay receipts into treasury as theft.
Section 4-3-12.1 - Remittance of county collections for state--Time--Procedure.
Section 4-3-14 - Interest on delinquencies in county payments to state.
Section 4-3-17 - Receipt by treasurer of federal payments for rent or in lieu of taxes.
Section 4-3-18 - Remittance of federal payments to counties--Distribution to taxing subdivisions.
Section 4-3-19 - Misappropriation or refusal to pay over state funds received as theft.
Section 4-3-20 - Other violations as misdemeanors.
Section 4-3-21 - State revenue anticipation warrants authorized--Maximum amount--Terms of sale.
Section 4-3-22 - Maturity date for revenue anticipation warrants--Interest provisions.
Section 4-3-24 - Interest payments on revenue anticipation warrants.
Section 4-3-25 - Increase of public debt not authorized.