Lien requirements updated.
ENTITLED, An Act to repeal and revise certain outdated provisions regarding liens.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-46-47 be repealed.
Section 2. That § 10-46A-9 be repealed.
Section 3. That § 10-46B-8 be repealed.
Section 4. That § 10-39-47 be repealed.
Section 5. That § 10-39A-17 be repealed.
Section 6. That § 40-31-16 be amended to read:
40-31-16. In the case of failure to pay the tax or any portion
thereof of the tax, or any penalty or interest provided for in this chapter, when due, the Department of Agriculture may recover the amount of such the tax, penalty, and interest. All of the The provisions of §§ 10-43-64 to 10-43-73 §§ 10-59-11 to 10-59-15, inclusive, providing for which provide for the creation, notice, recording, and enforcement of liens, collection by distress warrant, and injunction shall, apply to and be are available for collection of the tax imposed by this chapter , and the. The secretary of agriculture shall perform the duties specified for the secretary of revenue in said chapter, but liens filed and suits brought chapter 10-59. However, any lien or suit filed shall be in the name of the department Department of Agriculture.
Signed February 3, 2017