There is a newer version of the South Dakota Codified Laws
2010 South Dakota Code
Title 50 - AVIATION
Chapter 11 - Registration And Licensing Of Aircraft And Pilots
Section 50-11-21.1 - Jeopardy assessment of additional tax--Lien--Distress warrant--Bond.
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.
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