50-11-21.1. Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.
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.
Source: SL 1983, ch 103, §3; SL 2010, ch 227, §77.
Structure South Dakota Codified Laws
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-5 - Posting of aircraft registration certificate--Decal--Violation as misdemeanor.
Section 50-11-11 - Expiration of registration.
Section 50-11-12 - Schedule of registration fees--Nonpayment as misdemeanor.
Section 50-11-14 - Fees--Aircraft more than ten years old.
Section 50-11-15 - Fees--Part-year registration.
Section 50-11-16 - Payment of delinquent fees and taxes prerequisite to registration.
Section 50-11-17 - Fees--Minimum registration fee.
Section 50-11-19.1 - Purchase price defined.
Section 50-11-19.4 - Transfer of amount of credit to aeronautics fund.
Section 50-11-20 - Aircraft to which additional tax applies--Exceptions and exemptions.
Section 50-11-21 - Promulgation of rules--Additional registration tax--Aeronautics fund.
Section 50-11-21.1 - Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.
Section 50-11-21.2 - Lien for tax or penalty.
Section 50-11-25 - Exceptions to state registration requirements--Government aircraft.
Section 50-11-26 - Exceptions to state registration requirements--Military aircraft.
Section 50-11-28 - Exceptions to state registration requirements--Interstate or foreign commerce.
Section 50-11-33 - Certificate of registration--Permits--Alteration or forgery--Violation as felony.
Section 50-11-35 - Application of original registration tax to leased aircraft.