A taxpayer seeking recovery of tax, penalty, or interest imposed by the chapters set out in § 10-59-1 shall follow the procedure established in this chapter. No court has jurisdiction of a suit to recover such taxes, penalty, or interest unless the taxpayer seeking the recovery of tax complies with the provisions of this chapter.
S.D. Codified Laws § 10-59-17
Compliance with procedures prerequisite to jurisdiction of courts
Applied in 5 court decisions — leading case Citibank, N.A. v. South Dakota Department of Revenue (2015)
Most recently applied in Citibank, N.A. v. South Dakota Department of Revenue (July 2015)
Source: SL 1986, ch 111, § 17.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.