The list described in § 10-59-46 shall be available for public inspection at the Department of Revenue and shall be published on the internet on a web site maintained by the department. Source: SL 2012, ch 75 , § 4.
Publication of list of delinquent taxpayers
SDCL § 10-59-49 — under UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES.
SDCL § 10-59-49