10-22-60. Taxes, penalties, and interest subject to reciprocal enforcement.
73 words·~1 min read·
/sd/title-10/chapter-10-22/10-22-60A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The term, taxes, as used in §§ 10-22-59 and 10-22-61 means:
(1)Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2)Any and all penalties lawfully imposed pursuant to a taxing statute; and
(3)Interest charges lawfully added to the tax liability which constitutes the subject of the action.