10-55A-10. Notice of administrative or court proceeding.
The secretary shall provide a reasonable notice of each administrative or court proceeding that results in the recovery of taxes. For the purpose of this section, a notice is reasonable if it is published as a display advertisement in at least three newspapers of general circulation in different parts of the state and in the South Dakota register or individual notice may be given to each taxpayer affected.
Source: SL 1982, ch 99, ยง10A.
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.