10-21-16. Binding and numbering of tax receipts--Separate series used for separate years.
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/sd/title-10/chapter-10-21/10-21-16·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.