10-55A-3. Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
No court may restrain or delay the collection and payment of a tax imposed by chapter 10-44. A person shall pay the taxes when due and may seek recovery as provided in this chapter.
Source: SL 1982, ch 99, §3; SL 1985, ch 15, §28; SL 1986, ch 111, §37.
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.