South Dakota § 10-59-10 - Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
Full text of South Dakota South Dakota Codified Laws § 10-59-10 — Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond., with citation guidance and answers to common questions.
§ 10-59-10. Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
If the secretary finds that the assessment or collection of any tax is jeopardized by delay, he may immediately make an assessment of the estimated tax, penalty, or interest and demand payment from the taxpayer. If the payment is not made, a lien may be filed and a distress warrant issued. The secretary may accept a bond from the taxpayer to satisfy collection until the amount of tax, penalty, or interest legally due is determined and paid.
Source: SL 1986, ch 111, § 10.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-59-10
What does South Dakota Codified Laws § 10-59-10 cover?
Section 10-59-10 ("Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-59-10?
A common citation format is "South Dakota Codified Laws § 10-59-10" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-59-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.