A person seeking recovery of an allegedly overpaid tax shall file a claim for recovery, with the secretary, within one year from the due date of the annual statement under § 58-6-75. A claim for recovery not filed within one year of the due date is barred.
S.D. Codified Laws § 10-55A-2
Time for filing claim for recovery
Applied in 1 court decision — leading case Bayer v. Payne (1987)
Most recently applied in Bayer v. Payne (August 1987)
Source: SL 1982, ch 99, § 2; SL 1993, ch 97, § 5; SL 2016, ch 67, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.