10-22-59. Reciprocal enforcement of tax liability with other states--Proof of authority.The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that recognize and enforce the liability for taxes lawfully imposed by the laws of this state. The officials of the other state are authorized to bring action in the courts of this state for the collection of taxes. The certificate of the secretary of state of the other state that an official has the authority to collect the taxes is conclusive proof of that authority. Source: SL 1953, ch 478, §1; SDC Supp 1960, §57.1029; SL 2018, ch 63, §70.
South Dakota Legal Code