Chapter
RECOVERY OF CERTAIN TAXES
- S.D. Codified Laws § 10-55A-1— Compliance with procedures prerequisite to jurisdiction of courts
- S.D. Codified Laws § 10-55A-2— Time for filing claim for recovery
- S.D. Codified Laws § 10-55A-3— Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery
- S.D. Codified Laws § 10-55A-4— Tax recovery claim forms--Required information
- S.D. Codified Laws § 10-55A-5— Determination of overpayment by secretary
- S.D. Codified Laws § 10-55A-6— Credit of overpaid taxes against future taxes--Eligibility for refund
- S.D. Codified Laws § 10-55A-7— Payment of recovery refund
- S.D. Codified Laws § 10-55A-8— Interest on recovery credit or refund
- S.D. Codified Laws § 10-55A-9— Secretary defined
- S.D. Codified Laws § 10-55A-10— Notice of administrative or court proceeding
- S.D. Codified Laws § 10-55A-11— 10-55A-11. Repealed by SL 2016, ch 67, § 2