10-46-47.   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.

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