10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
58 words·~1 min read·
/sd/title-10/chapter-10-33/10-33-18A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax.