S.D. Codified Laws § 10-18-3 (2026) – Procedure applicable to compromise of uncollectible taxes. | Midpage
§ 10-18-3
S.D. Codified Laws § 10-18-3 (2026)
Procedure applicable to compromise of uncollectible taxes.
SDC 1939, § 57.0802.
Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11, inclusive.