South Dakota Codified Laws 46A-7-18. Capital projects fund tax–Interest coupons received in payment
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Such county treasurer shall receive in payment of the district capital projects fund tax, for the year in which such taxes were levied, interest coupons issued by such irrigation district, due during such year and payable from such fund, the same as so much lawful money of the United States, if such interest coupons do not exceed the amount of the district capital projects fund which the person tendering the same owes.
Terms Used In South Dakota Codified Laws 46A-7-18
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SDC 1939, § 61.0907; SL 1949, ch 435, § 3; SDCL, § 46-15-18.