10-46-47 Application of income tax provisions for liens and distress warrants.
Application of income tax provisions for liens and distress warrants.
All of the
provisions of §§ 10-43-63 to 10-43-73, inclusive, and all amendments that may hereafter be made
thereto, providing for creation, notice, recording, and enforcement of liens and collection by distress
warrant shall apply to and be available for collection of the tax imposed by this chapter and said
§§ 10-43-63 to 10-43-73, inclusive, are by reference incorporated herein.
Source: SL 1939, ch 276, § 20; SDC Supp 1960, § 57.4317.