10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts.
A person seeking recovery of a tax imposed by chapter 10-44 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover a tax imposed by chapter 10-44 unless the person seeking the recovery of the tax complies with the provisions of this chapter.
Source: SL 1982, ch 99, §1; SL 1984, ch 102, §15; SL 1986, ch 111, §36.
Structure South Dakota Codified Laws
Chapter 55A - Recovery Of Certain Taxes
Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts.
Section 10-55A-2 - Time for filing claim for recovery.
Section 10-55A-4 - Tax recovery claim forms--Required information.
Section 10-55A-5 - Determination of overpayment by secretary.
Section 10-55A-6 - Credit of overpaid taxes against future taxes--Eligibility for refund.
Section 10-55A-7 - Payment of recovery refund.
Section 10-55A-8 - Interest on recovery credit or refund.
Section 10-55A-9 - Secretary defined.
Section 10-55A-10 - Notice of administrative or court proceeding.