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. - 10-55A-1. Compliance with procedures prerequisite to jurisdiction of courts. A...

Section 10-55A-2 - Time for filing claim for recovery. - 10-55A-2. Time for filing claim for recovery. A person seeking...

Section 10-55A-3 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery. - 10-55A-3. Collection and payment of tax not to be restrained...

Section 10-55A-4 - Tax recovery claim forms--Required information. - 10-55A-4. Tax recovery claim forms--Required information. The secretary shall prescribe...

Section 10-55A-5 - Determination of overpayment by secretary. - 10-55A-5. Determination of overpayment by secretary. The secretary shall determine...

Section 10-55A-6 - Credit of overpaid taxes against future taxes--Eligibility for refund. - 10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund....

Section 10-55A-7 - Payment of recovery refund. - 10-55A-7. Payment of recovery refund. A recovery refund shall be...

Section 10-55A-8 - Interest on recovery credit or refund. - 10-55A-8. Interest on recovery credit or refund. A recovery credit...

Section 10-55A-9 - Secretary defined. - 10-55A-9. Secretary defined. As used in this chapter, the term,...

Section 10-55A-10 - Notice of administrative or court proceeding. - 10-55A-10. Notice of administrative or court proceeding. The secretary shall...