Taxes, penalties, and interest subject to reciprocal enforcement

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. Source: SL 1953, ch 478 , § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 71.