A taxpayer seeking recovery of an allegedly overpaid tax, penalty, or interest shall file a claim for recovery with the secretary, within three years from the date the tax, penalty, or interest was paid or within three years from the date the return was due, whichever date is earlier. A claim for recovery not filed within three years of the date the tax was paid or within three years of the date the return was due, whichever date is earlier, is barred.
S.D. Codified Laws § 10-59-19
Recovery of overpaid taxes--Time limitation
Applied in 8 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, § 19; SL 1989, ch 123.
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.