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    • Legislation USA
    • South Dakota Codified Laws
    • Title 10 - Taxation
    • Chapter 55A - Recovery Of Certain Taxes
    • Section 10-55A-9 - Secretary defined.

    South Dakota Codified Laws
    Chapter 55A - Recovery Of Certain Taxes
    Section 10-55A-9 - Secretary defined.

    10-55A-9. Secretary defined.
    As used in this chapter, the term, secretary, means the secretary of labor and regulation.

    Source: SL 1982, ch 99, §10; SL 1985, ch 15, §29; SL 1986, ch 111, §38; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 121; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §2.

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    Structure South Dakota Codified Laws

    South Dakota Codified Laws

    Title 10 - Taxation

    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-3 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek 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.

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