10-18-3. Procedure applicable to compromise of uncollectible taxes. Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11, inclusive.
Source: SDC 1939, § 57.0802.
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