10-55A-5. Determination of overpayment by secretary.
The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. The secretary's determination of the amount of the overpayment recoverable is, for the purpose of judicial review, a final decision in a contested case.
Source: SL 1982, ch 99, ยง5.
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.