2015 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - Income Tax On Banks And Financial Corporations
§ 10-43-69 Recording of satisfaction of tax in lien record.

SD Codified L § 10-43-69 (2015) What's This?

10-43-69. Recording of satisfaction of tax in lien record.

Upon the payment of a tax as to which the secretary of revenue has filed notice with a register of deeds, the secretary of revenue shall immediately file with the register of deeds a satisfaction of the tax. The register of deeds shall enter the satisfaction on the notice on file in the office of the register of deeds and indicate that fact on the index.

Source: SDC 1939, § 57.2902; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 111; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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