All laws relating to the enforcement of the payment of delinquent taxes are applicable to each company not subject to the tax imposed by § 10-33-21 . Source: SL 1915, ch 100 , § 20; RC 1919, § 6628; SDC 1939, § 57.1807; SL 2011, ch 54 , § 10.
Collection of delinquent taxes
SDCL § 10-33-19, under TAXATION OF TELEPHONE COMPANIES.
SDCL § 10-33-19