10-39-51. Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
A taxpayer who is required by the secretary of revenue to pay a tax that the taxpayer deems improper or unlawful in amount may pay the tax under protest and may recover the tax without interest, if an action is commenced in the circuit court against the secretary within six months after payment and a judgment is granted to the taxpayer. A judgment against the secretary shall be paid out of any money not otherwise appropriated in the state general fund upon a voucher duly approved by the secretary. This remedy is exclusive of all other remedies and no injunction to restrain or delay the collection of a tax claimed to be due may be issued by any court in this state.
Source: SL 1981, ch 95, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §93; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 39 - Mineral Severance Tax
Section 10-39-42 - Definitions.
Section 10-39-43 - Severance tax on gold.
Section 10-39-44 - Gross yield and gross production defined.
Section 10-39-45 - Finished value subject to tax--Allocation between processors.
Section 10-39-45.1 - Imposition of tax on net profit--Rate.
Section 10-39-45.2 - Deductions for determining net profit.
Section 10-39-45.3 - Estimated tax--Filing--Payment.
Section 10-39-45.4 - Annual filing--Payment, refund, or application to next estimate.
Section 10-39-45.5 - Annual statement required--Form--Contents.
Section 10-39-45.6 - Delinquency.
Section 10-39-48 - Failure to file statements as misdemeanor--Determination of tax.
Section 10-39-49 - Promulgation of rules.
Section 10-39-50 - Access to taxpayer's records--Violation as misdemeanor.
Section 10-39-52 - False statement as felony--Forfeiture.
Section 10-39-53 - Exemption of persons severing small amounts.
Section 10-39-54 - Distribution of proceeds.
Section 10-39-54.1 - Transfer of revenue payable to county.
Section 10-39-54.3 - Allocation of funds by county--Purposes.
Section 10-39-54.4 - Annual accounting by county.
Section 10-39-59 - Due dates of quarterly payments.
Section 10-39-60 - Temporary tax not additional tax.